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dc.contributor.authorSharman, J.en_US
dc.date.accessioned2017-05-03T15:21:02Z
dc.date.available2017-05-03T15:21:02Z
dc.date.issued2006en_US
dc.date.modified2014-08-07T00:12:07Z
dc.identifier.isbn0801445043en_US
dc.identifier.urihttp://hdl.handle.net/10072/16633
dc.description.abstract"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."en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherCornell University Pressen_US
dc.publisher.placeIthaca NYen_US
dc.publisher.urihttp://www.cornellpress.cornell.edu/book/?GCOI=80140100938120en_US
dc.relation.ispartofstudentpublicationNen_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchcode360100en_US
dc.titleHavens in a Storm: The Struggle for Global Tax Regulationen_US
dc.typeBooken_US
dc.type.descriptionA1 - Authored Research (HERDC)en_US
dc.type.codeA - Booksen_US
gro.rights.copyrightSelf-archiving is not yet supported by this publisher. Please refer to the publisher's website or contact the author(s) for more information.en_US
gro.date.issued2006
gro.hasfulltextNo Full Text


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