Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
963016 | Journal of International Economics | 2012 | 11 Pages |
Abstract
⺠The OECD's fight against tax havens reduces competition between tax havens. ⺠A sequential deactivation of tax havens makes tax haven business more profitable. ⺠This process may harm the OECD countries and may be too costly to be completed. ⺠We suggest an alternative, more cost-effective approach.
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Economics and Econometrics
Authors
May Elsayyad, Kai A. Konrad,