Working Paper

Money at the Docks of Tax Havens: A Guide

Shafik Hebous
CESifo, Munich, 2011

CESifo Working Paper No. 3587

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.

CESifo Category
Public Finance
Trade Policy
Keywords: tax havens, tax avoidance, tax evasion, international taxation, corruption, offshore financial centres
JEL Classification: F230, H250, H320