search account giftcard shopping-cart plus arrow-right checkmark paypal
Havens in a Storm: The Struggle for Global Tax Regulation (Cornell Studies in Political Economy)

Added to Cart

Sold by ShopTheGlobe

More deals you may like

Havens in a Storm: The Struggle for Global Tax Regulation (Cornell Studies in Political Economy)

 Marketplace - Sold by ShopTheGlobe
This item is located outside Australia

$115

Free Shipping
Leaves warehouse in 2-3 weeks

Finance available

Kogan Credit CardKlarnaZippayAfterpay

Overview


Marketplace Products - Kogan Guarantee

This product is shipped via the most economical route and is estimated to be delivered within 2-3 weeks of placing your order.

Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states. In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition.

Create your free Kogan.com account

Create your free Kogan.com account

Already have an account? Sign In

By clicking Create Account (or signing in with Facebook, Google or Paypal), you agree to the Kogan.com Terms & Conditions and Privacy Policy and to receiving marketing communications from Kogan.com. Remember, you can unsubscribe at any time.