Selected Publications On

Selected publications on

Tax havens

PARADISE FLOWER

Tax haven is a country or independent area that has a low rate of tax and therefore offers advantages to wealthy individuals or to companies that can arrange their affairs so that their tax liability falls at least partly in the low-tax haven. In the case of individuals, the cost of the tax saving is usually residence in the tax haven for a major part of the year. For multinational companies, an office in the tax haven, with some real or contrived business passing through it, is required. Monaco, Liechtenstein, the Bahamas, and the Cayman Islands are examples of tax havens.

Definition from Oxford Reference

CENTRAL LIBRARY

October 2014

Contacts: Visit the Central Library website: ec.europa.eu/libraries/ Follow us on Facebook: facebook.com/EuropeanCommissionCentralLibrary If you have any questions or would like further suggestions: Ask a librarian

The books and articles listed hereafter come from the collection and e-collection of the Central Library catalogue Eclas. Access may be restricted to Commission staff or to users at subscribing institutions.

Monographies

La geografia dei paradisi fiscali / Michele Carbone, Michele Bosco, Luigi Petese. Milanofiori Assago (Milano) : IPSOA, 2014. -- xviii, 441 pages

Transfer pricing e paradisi fiscali : principi OCSE, convenzioni internazionali, ruling, indeducibilità delle spese / Piero Alonzo. ... [et al.]. Milano : IPSOA, 2013. -- 366 p.

Offshore financial law : trusts and related tax issues/ Rose-Marie Belle Antoine. Oxford : Oxford University Press, 2013. -- liii, 667 p. La crisis del sector financiero internacional y los paraísos fiscales/ Patricia Lampreave Márquez. Madrid : CISS / Wolters Kluwer, 2013. -- 13 p.

European initiatives on eliminating tax havens and offshore financial transactions and the impact of these constructions on the Union's own resources and budget, Luxembourg : Publications Office, 2013 -- 135 p.

Valuing intellectual capital : multinationals and taxhavens / by Gio Wiederhold. New York, NY : Springer, [2013] -- 1 online resource (e-book), (xx, 543 pages)

Treasure islands : tax havens and the men who stole the world / Nicholas Shaxson. London : Vintage Books, 2012. -- xi, 332 p. And the french version: Les paradis fiscaux : enquête sur les ravages de la finance néolibérale / Nicholas Shaxson. Bruxelles : André Versaille ed. : GRIP, 2012. -- 447 p.

Les paradis fiscaux / Christian Chavagneux, Ronen Palan. Paris : La Découverte, 2012. -- 124 p

Tax havens : how globalization really works / Ronen Palan, Richard Murphy, and Christian Chavagneux. Ithaca, NY ; London : Cornell University Press, 2010, x, 270 p.

La part d'ombre de la mondialisation : paradis fiscaux, blanchiment et crime organisé : l'urgence de l'espace judiciaire européen / Adrien Roux ; préface de Thierry Godefroy. Aix-en-Provence : Presses universitaires d'Aix-Marseille, 2010. -- 227 p.

Rapport d'information sur les paradis fiscaux Rapporteurs: Didier Migaud, Gilles Carrez ... [et al.]. Paris : Assemblée nationale, 2009. -- 210 p.

Articles : an overview

The end of bank secrecy? : An evaluation of the G20 tax haven crackdown / Niels Johannesen, Gabriel Zucman. In: American economic journal. Economic policy, 2014, v. 6, n. 1, p. 65-91.

With which countries do tax havens share information? / Bilicka, K. , Fuest, C. In: International Tax and Public Finance, 2014, v. 21, n. 2, pp. 175-197. Offshoring and financial markets / Battisti, G. In: Economy of Region, 2014, v. 2, pp. 150-160. The missing wealth of nations : are Europe and the U.S. net debtors or net creditors? / Gabriel Zucman. In: The Quarterly journal of economics, 2013, v. 128, n. 3, August, p. [1321]-1364. The economic growth effect of offshore banking in host territories: evidence from the Caribbean / Butkiewicz, J.L. , Gordon, L.R.C. In: World Development, 2013, v. 44, pp. 165-179.

Paradis fiscaux : l'industrie du secret / Merckaert, Jean. In: Revue Projet, 2013, v. 3, n. 334, p. 82-88.

Géopolitique des paradis fiscaux / Piolet Vincent. In: Politique étrangère, 2013, v. 3, Automne, p. 175-187.

Tax Havens Impact on the World Economy / Daniela Iuliana Radu. In: Procedia - Social and Behavioral Sciences, 2012, v. 62, pp. 398–402.

An assessment of the anti-tax avoidance doctrines in the United States and the European Union / Patricia Lampreave Márquez. In: Bulletin for International Taxation, March, 2012, p. 153-169.

Offshore and the new international political economy / Sharman, J. In: Review of International Political Economy, 2011, v. 17, n. 1, pp. 1-19.

À quoi servent les paradis fiscaux ? / Chavagneux Christian. In: Le journal de l'école de Paris du management , 2011, v. 6, n. 92, p. 26-33.

Havres fiscaux et places financières sous-régulées / Godefroy Thierry, Lascoumes Pierre. In: Savoir/Agir, 2010, v. 3, n. 13, p. 25-37.

Les paradis fiscaux sur la sellette / Christian Chavagneux ... [et al.]. In: Problèmes économiques, 2010, n. 2998, 23 juin, p. 3-27.

To go further

Honor among tax havens / Bucovetsky, S. In: Journal of Public Economics, 2014, v. 110, pp. 74-81.

Tax evasion and Swiss bank deposits / Johannesen, N. In: Journal of Public Economics, 2014, v. 111, pp. 46-62.

A journey from a corruption port to a tax haven [electronic resource] / Shafik Hebous, Vilen Lipatov. In: Journal of comparative economics, 2014, v. 42, n. 3, August, p. [739]-754.

What is wrong with (the rules of) the game? / Freek P.J. Snel. In: Intertax, 2013, v. 41, n. 11, November, p. 614-620.

Optimal fiscal barriers to international economic integration in the presence of tax havens / Johannesen, N. In: Journal of Public Economics, 2012, v. 96, n. 3- 4, pp. 400-416.

Fighting multiple tax havens / Elsayyad, M., Konrad, K.A. In: Journal of International Economics, 2012, v. 86, n. 2, pp. 295-305.

Money launderers and tax havens: Two sides of the same coin? / Schwarz, P. In: International Review of Law and Economics, 2011, v. 31, n. 1, pp. 37-47.

This selection of resources was compiled by the Central Library of the European Commission for information purposes only. The content linked heretofore is the sole responsibility of its authors. Publications linked from this review do not represent the positions, policies, or opinions of the European Commission.