| Description |
x, 211 pages ; 24 cm |
| Series |
Cornell studies in political economy |
|
Cornell studies in political economy.
|
| Contents |
Death, taxes, and tax havens -- Regulative norms and inappropriate means -- Hearts and minds in the global arena -- Blacklisting, reputation, and the tax havens -- The OECD rhetorically entrapped -- Implications for policy and theory |
| Summary |
"In a 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 to impose common tax regulations was decided in favor of 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."--BOOK JACKET |
| Notes |
Formerly CIP. Uk |
| Bibliography |
Includes bibliographical references (pages 191-206) and index |
| Notes |
Print version record |
| Subject |
Tax havens.
|
|
Taxation -- International cooperation.
|
| LC no. |
2006019348 |
| ISBN |
0801445043 (cloth : alk. paper) |
|
9780801445040 (cloth : alk. paper) |
|
