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Tax Havens How Globalization Really Works

ISBN-10: 0801476127
ISBN-13: 9780801476129
Edition: 2010
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Description: From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations  More...

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Book details

Copyright year: 2010
Publisher: Cornell University Press
Publication date: 12/14/2009
Binding: Paperback
Pages: 280
Size: 6.00" wide x 8.75" long x 0.75" tall
Weight: 1.012
Language: English

From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

Ronen Palan is Professor of International Political Economy at the University of Birmingham. He is the author of The Offshore World: Sovereign Markets, Virtual Places, and Nomad Millionaires (published by Cornell); the coauthor of Tax Havens: How Globalization Really Works (also from Cornell); The Imagined Economies of Globalisation ; and (with Christian Chavagneux) Paradis Fiscaux ; and the coeditor of International Political Economy: A Reader and Globalizing Economic Regimes and Institution .

Richard Murphy is a UK chartered accountant. He was senior partner of a practicing firm and director of a number of entrepreneurial companies before becoming one of the founders of the Tax Justice Network in 2002. He now directs Tax Research UK and writes, broadcasts and blogs extensively, the latter at http://www.taxresearch.org.uk/Blog/. Richard created the country-by-country reporting concept and has been credited with creating much of the debate on tax gaps in the UK and Europe. He also defined the term 'secrecy jurisdictions', now widely used in debates on offshore. Richard has been a visiting or research fellow at a number of UK universities and is joint author of Tax Havens, The True Story of Globalisation, Cornell University Press 2010 and sole author of The Courageous State, Searching Finance, 2011. He is now working on a new book entitled The Joy of Tax.

Christian Chavagneux, based in Paris, is deputy editor in chief of Alternatives Economiques and editor of L'Economie politique . He is coauthor, with Ronen Palan, of Paradis Fiscaux .

List of Tables and Figures
Acknowledgments
Introduction
Tax Havens and Their Uses
What Is a Tax Haven?
Tax Havens: Vital Statistics
The Instruments of Tax Havens
The Evolution of Tax Havens
Origins of the Tax Havens
The British Empire Strikes Back
Tax Havens in World Politics
Tax Havens and the Developed World
Issues in Development
The Battle for Hearts and Minds
Signs of Discontent
Institutional Attacks on Tax Havens
Tax Havens in the Twenty-First Century
Conclusion
Glossary
References
Index

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