Trim: 6 x 9
978-1-7936-1991-4 • Hardback • August 2021 • $95.00 • (£73.00)
978-1-7936-1992-1 • eBook • August 2021 • $45.00 • (£35.00)
Charles A. Dainoff is an assistant professor in the Politics and Philosophy Department of the University of Idaho.
Preface: Cuba, The Bahamas, Jamaica, the Cayman Islands, and the Paths They Took
Introduction: Why Do Countries Become Tax Havens?
Chapter 1: Benefits vs. Costs of Being a Tax Haven
Chapter 2: The Scope of Tax Haven Impact and the Ways in which That Impact is Felt
Chapter 3: International Anti-Tax Haven Campaigns
Chapter 4: General Summary of Findings
The role of tax havens in the global economy has attracted growing academic and public attention. This new book provides a fascinating history of how several important jurisdictions became tax havens. It then addresses an important puzzle that is central to understanding the role of havens - how have havens been able to survive and continue to thrive even in the face of multilateral anti-haven initiatives by major countries and international organizations in the 21st century? The book generates important new insights into this question, and makes a significant contribution to understanding the history and role of tax havens.— Dhammika Dharmapala, University of Chicago