Havens in a Storm : : The Struggle for Global Tax Regulation / / J. C. Sharman.

• Superior document: Title is part of eBook package: De Gruyter Cornell University Press Backlist 2000-2013
• VerfasserIn: Sharman, J. C.,
• Place / Publishing House: Ithaca, NY : : Cornell University Press, , [2011]; ©2011
• Year of Publication: 2011
• Language: English
• Series: Cornell Studies in Political Economy
• Physical Description: 1 online resource (224 p.) :; 1 table

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...

Table of 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