Havens in a Storm : : The Struggle for Global Tax Regulation / / J. C. Sharman.
Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the Uni...
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Place / Publishing House: | Ithaca, NY : : Cornell University Press, , [2011] ©2011 |
Year of Publication: | 2011 |
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Sharman, J. C., author. aut http://id.loc.gov/vocabulary/relators/aut Havens in a Storm : The Struggle for Global Tax Regulation / J. C. Sharman. Ithaca, NY : Cornell University Press, [2011] ©2011 1 online resource (224 p.) : 1 table text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Cornell Studies in Political Economy Frontmatter -- CONTENTS -- Acknowledgments -- Introduction -- 1. Death, Taxes, and Tax Havens -- 2. Regulative Norms and Inappropriate Means -- 3. Hearts and Minds in the Global Arena -- 4. Reputation, Blacklisting, and the Tax Havens -- 5. The OECD Rhetorically Entrapped -- 6. Implications for Policy and Theory -- Notes -- Bibliography -- Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states.In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition. Issued also in print. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 02. Mrz 2022) Tax havens. Taxation International cooperation. General Economics. Political Science & Political History. POLITICAL SCIENCE / Political Economy. bisacsh Title is part of eBook package: De Gruyter Cornell University Press Backlist 2000-2013 9783110536157 print 9780801445040 https://doi.org/10.7591/9780801461811 https://www.degruyter.com/isbn/9780801461811 Cover https://www.degruyter.com/document/cover/isbn/9780801461811/original |
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English |
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Sharman, J. C., Sharman, J. C., |
spellingShingle |
Sharman, J. C., Sharman, J. C., Havens in a Storm : The Struggle for Global Tax Regulation / Cornell Studies in Political Economy Frontmatter -- CONTENTS -- Acknowledgments -- Introduction -- 1. Death, Taxes, and Tax Havens -- 2. Regulative Norms and Inappropriate Means -- 3. Hearts and Minds in the Global Arena -- 4. Reputation, Blacklisting, and the Tax Havens -- 5. The OECD Rhetorically Entrapped -- 6. Implications for Policy and Theory -- Notes -- Bibliography -- Index |
author_facet |
Sharman, J. C., Sharman, J. C., |
author_variant |
j c s jc jcs j c s jc jcs |
author_role |
VerfasserIn VerfasserIn |
author_sort |
Sharman, J. C., |
title |
Havens in a Storm : The Struggle for Global Tax Regulation / |
title_sub |
The Struggle for Global Tax Regulation / |
title_full |
Havens in a Storm : The Struggle for Global Tax Regulation / J. C. Sharman. |
title_fullStr |
Havens in a Storm : The Struggle for Global Tax Regulation / J. C. Sharman. |
title_full_unstemmed |
Havens in a Storm : The Struggle for Global Tax Regulation / J. C. Sharman. |
title_auth |
Havens in a Storm : The Struggle for Global Tax Regulation / |
title_alt |
Frontmatter -- CONTENTS -- Acknowledgments -- Introduction -- 1. Death, Taxes, and Tax Havens -- 2. Regulative Norms and Inappropriate Means -- 3. Hearts and Minds in the Global Arena -- 4. Reputation, Blacklisting, and the Tax Havens -- 5. The OECD Rhetorically Entrapped -- 6. Implications for Policy and Theory -- Notes -- Bibliography -- Index |
title_new |
Havens in a Storm : |
title_sort |
havens in a storm : the struggle for global tax regulation / |
series |
Cornell Studies in Political Economy |
series2 |
Cornell Studies in Political Economy |
publisher |
Cornell University Press, |
publishDate |
2011 |
physical |
1 online resource (224 p.) : 1 table Issued also in print. |
contents |
Frontmatter -- CONTENTS -- Acknowledgments -- Introduction -- 1. Death, Taxes, and Tax Havens -- 2. Regulative Norms and Inappropriate Means -- 3. Hearts and Minds in the Global Arena -- 4. Reputation, Blacklisting, and the Tax Havens -- 5. The OECD Rhetorically Entrapped -- 6. Implications for Policy and Theory -- Notes -- Bibliography -- Index |
isbn |
9780801461811 9783110536157 9780801445040 |
callnumber-first |
K - Law |
callnumber-subject |
K - General Law |
callnumber-label |
K4464 |
callnumber-sort |
K 44464.5 S52 42006EB |
url |
https://doi.org/10.7591/9780801461811 https://www.degruyter.com/isbn/9780801461811 https://www.degruyter.com/document/cover/isbn/9780801461811/original |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.05/23 |
dewey-sort |
3343.05 223 |
dewey-raw |
343.05/23 |
dewey-search |
343.05/23 |
doi_str_mv |
10.7591/9780801461811 |
oclc_num |
1083571497 |
work_keys_str_mv |
AT sharmanjc havensinastormthestruggleforglobaltaxregulation |
status_str |
n |
ids_txt_mv |
(DE-B1597)515414 (OCoLC)1083571497 |
carrierType_str_mv |
cr |
hierarchy_parent_title |
Title is part of eBook package: De Gruyter Cornell University Press Backlist 2000-2013 |
is_hierarchy_title |
Havens in a Storm : The Struggle for Global Tax Regulation / |
container_title |
Title is part of eBook package: De Gruyter Cornell University Press Backlist 2000-2013 |
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1770176401361600512 |
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