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Outlaw paradise : why countries become tax havens / Charles A. Dainoff.
- Format:
- Book
- Author/Creator:
- Dainoff, Charles A., author.
- Language:
- English
- Subjects (All):
- Tax havens.
- Tax evasion.
- Economic development.
- economic development.
- Physical Description:
- 1 online resource (191 pages)
- Distribution:
- New York : Bloomsbury Publishing (US), 2021.
- Place of Publication:
- Lanham, Maryland : Lexington Books, [2021]
- Summary:
- In Outlaw Paradise, the author argues that countries that become tax havens do so as a rational economic development policy. They do so despite international anti-tax haven naming and shaming campaigns because, ultimately, the financial benefits outweigh any costs imposed by these campaigns; the solution involves recognizing this and adapting.
- Contents:
- Cover
- Half Title
- Title Page
- Copyright Page
- Contents
- List of Tables
- Acknowledgments
- Preface
- Notes
- Introduction: Why Do Countries Become Tax Havens?
- What Is a Tax Haven?
- International Collective Action against Tax Havens
- The Rest of the Book
- Chapter 1: Benefits versus Costs of Being a Tax Haven
- Benefit: Increased Foreign Direct Investment Inflow
- Cost: Becoming a Tax Haven Is Not a Foolproof Development Strategy
- Cost: Tax Havens Become Renegade States
- Benefit: International Community Punishes Renegade States Ineffectively
- Critical Concept: Sovereignty
- A Brief, Mostly Intellectual, History of Sovereignty
- Chapter 2: The Scope of Tax Haven Impact and the Ways in Which That Impact Is Felt
- The Incorporation Business
- Multinational Corporations, Transfer Pricing, and Debt Manipulation
- Tax Haven Characteristics
- Summary of Characteristics
- Chapter 3: International Anti-Tax Haven Campaigns
- OECD 2000
- G20 2009
- Averages of FDI cash inflows for countries on the G20 tax haven blacklist
- Averages of FDI cash outflows for countries on the G20 tax haven blacklist
- Averages of FDI stock inflows for countries on the G20 tax haven blacklist
- Average FDI stock outflows for countries on the G20 blacklist
- High-investment Companies
- Summary
- Chapter 4: General Summary of Findings
- Summary of Tax Haven Characteristics
- Possible Solutions
- Trouble in Outlaw Paradise: The Panama Papers and Other Leaks, Their Impact, and Their Potential
- Post-Panama Papers National and International Action
- Bibliography
- Index
- About the Author.
- Notes:
- Includes bibliographical references and index.
- ISBN:
- 1-9787-2216-8
- 1-7936-1992-1
- OCLC:
- 1263026308
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