Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/52472
Authors: 
Hebous, Shafik
Year of Publication: 
2011
Series/Report no.: 
CESifo working paper: Public Finance 3587
Abstract: 
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.
Subjects: 
tax havens
tax avoidance
tax evasion
international taxation
corruption
offshore financial centres
JEL: 
F23
H25
H32
Document Type: 
Working Paper

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