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[ subject:"International Relations." ]
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Outlaw Heaven: Why States Become Tax...
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Dainoff, Charles A.
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Outlaw Heaven: Why States Become Tax Havens.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Outlaw Heaven: Why States Become Tax Havens./
作者:
Dainoff, Charles A.
出版者:
Ann Arbor : ProQuest Dissertations & Theses, : 2018,
面頁冊數:
135 p.
附註:
Source: Dissertations Abstracts International, Volume: 79-12, Section: A.
Contained By:
Dissertations Abstracts International79-12A.
標題:
International Relations. -
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10902370
ISBN:
9780438110311
Outlaw Heaven: Why States Become Tax Havens.
Dainoff, Charles A.
Outlaw Heaven: Why States Become Tax Havens.
- Ann Arbor : ProQuest Dissertations & Theses, 2018 - 135 p.
Source: Dissertations Abstracts International, Volume: 79-12, Section: A.
Thesis (Ph.D.)--University of Kentucky, 2018.
This item must not be sold to any third party vendors.
It is the argument of this dissertation that states become tax havens as a conscious economic development strategy. These states - more properly referred to as "jurisdictions" because some lack the sovereignty of the traditional Westphalian state - 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 jurisdictions are to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, law, and accounting firms that drive offshore finance, and then for their customers - both individual and corporate - as well. 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.
ISBN: 9780438110311Subjects--Topical Terms:
895651
International Relations.
Outlaw Heaven: Why States Become Tax Havens.
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