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Monday, Could 15, 2023
Dharmapala: The Traits Of Tax Havens
Dhammika Dharmapala (Chicago; Google Scholar), Overview of the Traits of Tax Havens:
Tax havens have turn out to be a topic of nice curiosity amongst policymakers, students and most of the people, and are central to many necessary present coverage debates. This chapter offers an summary of the scholarly literature on the traits and origins of tax havens. The sooner literature used cross-country evaluation and located proof that tax havens are inclined to have stronger governance establishments than comparable nonhaven international locations. The newer literature analyzes the historic origins of tax havens and undertakes longitudinal evaluation of their adoption of haven-like legal guidelines.
This chapter additionally presents a descriptive evaluation of the connection between tax haven standing and quantitative measures of nations’ historic traits. This descriptive evaluation means that tax haven jurisdictions should not appreciably totally different from nonhavens of their historic expertise of international rule and in different historic traits. This means some warning in attributing tax havens’ standing to their colonial historical past or to different historic variables.
https://taxprof.typepad.com/taxprof_blog/2023/05/dharmapala-overview-of-the-characteristics-of-tax-havens.html
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