Outlaw Paradise : Why Countries Become Tax Havens /
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| Author / Creator: | Dainoff, Charles A., author. |
|---|---|
| Imprint: | Lanham, Maryland : Lexington Books, [2021] |
| Description: | 1 online resource. |
| Language: | English |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12615040 |
Table of Contents:
- Cover
- Half Title
- Title Page
- Copyright Page
- Contents
- List of Tables
- 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
- Notes
- 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
- Notes
- 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
- Notes
- 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
- Notes
- 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
- Notes
- Bibliography
- Index
- About the Author