Dainoff, Charles A.
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자료유형 | E-BOOK |
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서명/저자사항 | Outlaw paradise : why countries become tax havens/ Charles A. Dainoff. |
개인저자 | Dainoff, Charles A.,author. |
발행사항 | Lanham, Maryland: Lexington Books, [2021]. |
형태사항 | 1 online resource. |
기타형태 저록 | Print version: Dainoff, Charles A. Outlaw paradise Lanham, Maryland : Lexington Books, [2021] 9781793619914 |
ISBN | 9781793619921 1793619921 |
서지주기 | Includes bibliographical references and index. |
내용주기 | 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 |
요약 | "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"-- |
해제 | Provided by publisher. |
일반주제명 | Tax havens. Tax evasion. Economic development. Tax evasion. Tax havens. |
언어 | 영어 |
바로가기 | URL |
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