Havens in a Storm: The Struggle for Global Tax Regulation

by J. C. Sharman

Overview

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...

Product Details

ISBN-13:	9780801461811
Publisher:	Cornell University Press
Publication date:	05/16/2011
Series:	Cornell Studies in Political Economy
Sold by:	Barnes & Noble
Format:	eBook
Pages:	224
File size:	2 MB
Age Range:	18 Years

About the Author

J. C. Sharman is Senior Lecturer in Government and International Relations at the University of Sydney. He is the author of Repression and Resistance in Communist Europe.

Table of Contents

Acknowledgments     ix
Introduction     1
Death, Taxes, and Tax Havens     20
Regulative Norms and Inappropriate Means     49
Hearts and Minds in the Global Arena     70
Reputation, Blacklisting, and the Tax Havens     101
The OECD Rhetorically Entrapped     127
Implications for Policy and Theory     149
Notes     163
Bibliography     191
Index     207

What People are Saying About This

Ronen Palan

In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of how the Davids of the modern world, the small tax havens, have managed to beat the modern Goliath represented by the OECD campaign against harmful tax competition. Without losing sight of the theoretical underpinnings of his narrative, Sharman weaves a tale of complex political maneuvering on par with the best detective stories This has resulted in one of the most important recent contributions to international relations scholarship.

Sol Picciotto

Tax havens and attempts at their regulation have increasingly become—an issue of intense public debate and some academic analysis. J. C. Sharman is in a unique position due to the very extensive empirical research he has conducted. He has personally visited a large number of countries, both developed OECD states and a substantial number of havens, interviewing many key players and collecting much documentation. Havens in a Storm provides a fascinating overview of recent developments and cogent analysis of the political dynamics of the issue.

Editorial Reviews

"Tax havens and attempts at their regulation have increasingly become—an issue of intense public debate and some academic analysis. J. C. Sharman is in a unique position due to the very extensive empirical research he has conducted. He has personally visited a large number of countries, both developed OECD states and a substantial number of havens, interviewing many key players and collecting much documentation. Havens in a Storm provides a fascinating overview of recent developments and cogent analysis of the political dynamics of the issue."

Sol Picciotto

"In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of how the Davids of the modern world, the small tax havens, have managed to beat the modern Goliath represented by the OECD campaign against harmful tax competition. Without losing sight of the theoretical underpinnings of his narrative, Sharman weaves a tale of complex political maneuvering on par with the best detective stories This has resulted in one of the most important recent contributions to international relations scholarship."

Ronen Palan

"In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of how the Davids of the modern world, the small tax havens, have managed to beat the modern Goliath represented by the OECD campaign against harmful tax competition. Without losing sight of the theoretical underpinnings of his narrative, Sharman weaves a tale of complex political maneuvering on par with the best detective stories This has resulted in one of the most important recent contributions to international relations scholarship."—Ronen Palan, University of Sussex, author of The Offshore World

"Tax havens and attempts at their regulation have increasingly become—an issue of intense public debate and some academic analysis. J. C. Sharman is in a unique position due to the very extensive empirical research he has conducted. He has personally visited a large number of countries, both developed OECD states and a substantial number of havens, interviewing many key players and collecting much documentation. Havens in a Storm provides a fascinating overview of recent developments and cogent analysis of the political dynamics of the issue."—Sol Picciotto, Lancaster University Law School

From the Publisher