Working Paper
Money at the Docks of Tax Havens: A Guide
Shafik Hebous
CESifo, Munich, 2011
CESifo Working Paper No. 3587
CESifo, Munich, 2011
CESifo Working Paper No. 3587
![](https://cesifo.org/DocImg/cesifo1_wp3587.jpg?c=1689236890)
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.
CESifo Category
Public Finance
Trade Policy
Public Finance
Trade Policy
Keywords: tax havens, tax avoidance, tax evasion, international taxation, corruption, offshore financial centres
JEL Classification: F230, H250, H320