Tax Havens: International Tax Avoidance and Evasion
Description:
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy opti…
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Date:
January 15, 2015
Creator:
Gravelle, Jane G.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department