Outlaw Paradise

Why Countries Become Tax Havens

Charles A. Dainoff (Autor)

Buch | Hardcover

190 Seiten

2021
Lexington Books (Verlag)
978-1-7936-1991-4 (ISBN)

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In Outlaw Paradise, the author argues that countries become tax havens as a conscious economic development strategy. These countries do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write and implement laws that create a virtual resource: banking secrecy. These countries are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, legal, and accounting firms that drive offshore finance. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000 and 2009. The author argues that, while the tax havens seem to be complying with the campaigns from a juridical standpoint, actual financial behavior is unaffected. The author further argues that this outcome is predetermined given the nature of international regimes and the history of the concept of sovereignty, as well as tax haven relationships to both. Finally, Outlaw Paradise offers policy prescriptions and surveys recent developments resulting from the Panama Papers.

Charles A. Dainoff is an assistant professor in the Politics and Philosophy Department of the University of Idaho.

Preface: Cuba, The Bahamas, Jamaica, the Cayman Islands, and the Paths They Took

Introduction: Why Do Countries Become Tax Havens?

Chapter 1: Benefits vs. Costs of Being a Tax Haven

Chapter 2: The Scope of Tax Haven Impact and the Ways in which That Impact is Felt

Chapter 3: International Anti-Tax Haven Campaigns

Chapter 4: General Summary of Findings

Erscheinungsdatum	05.07.2021
Verlagsort	Lanham, MD
Sprache	englisch
Maße	161 x 228 mm
Gewicht	476 g
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Europäische / Internationale Politik
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Sozialwissenschaften ► Soziologie
	Wirtschaft ► Allgemeines / Lexika
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-7936-1991-3 / 1793619913
ISBN-13	978-1-7936-1991-4 / 9781793619914
Zustand	Neuware