자료유형 | E-Book |
---|---|
개인저자 | Dainoff, Charles A., author. |
서명/저자사항 | Outlaw paradise :why countries become tax havens /Charles A. Dainoff.[electronic resource] |
발행사항 | Lanham, Maryland : Lexington Books, [2021] |
발행예정일자 | 2110 |
형태사항 | 1 online resource |
소장본 주기 | WorldCat record variable field(s) change: 050, 082, 650 |
ISBN | 9781793619921 1793619921 |
서지주기 | Includes bibliographical references and index. |
내용주기 | Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- List of Tables -- List of Tables -- Acknowledgments -- Preface -- Notes -- Introduction: Why Do Countries Become Tax Havens? -- What Is a Tax Haven? -- International Collective Action against Tax Havens -- The Rest of the Book -- Notes -- Chapter 1: Benefits versus Costs of Being a Tax Haven -- Benefit: Increased Foreign Direct Investment Inflow -- Cost: Becoming a Tax Haven Is Not a Foolproof Development Strategy -- Cost: Tax Havens Become Renegade States Benefit: International Community Punishes Renegade States Ineffectively -- Critical Concept: Sovereignty -- A Brief, Mostly Intellectual, History of Sovereignty -- Notes -- Chapter 2: The Scope of Tax Haven Impact and the Ways in Which That Impact Is Felt -- The Incorporation Business -- Multinational Corporations, Transfer Pricing, and Debt Manipulation -- Tax Haven Characteristics -- Summary of Characteristics -- Notes -- Chapter 3: International Anti-Tax Haven Campaigns -- OECD 2000 -- G20 2009 -- Averages of FDI cash inflows for countries on the G20 tax haven blacklist Averages of FDI cash outflows for countries on the G20 tax haven blacklist -- Averages of FDI stock inflows for countries on the G20 tax haven blacklist -- Average FDI stock outflows for countries on the G20 blacklist -- High-investment Companies -- Summary -- Notes -- Chapter 4: General Summary of Findings -- Summary of Tax Haven Characteristics -- Possible Solutions -- Trouble in Outlaw Paradise: The Panama Papers and Other Leaks, Their Impact, and Their Potential -- Post-Panama Papers National and International Action -- Notes -- Bibliography -- Index -- About the Author |
요약 | "In Outlaw Paradise, the author argues that countries that become tax havens do so as a rational economic development policy. They do so despite international anti-tax haven naming and shaming campaigns because, ultimately, the financial benefits outweigh any costs imposed by these campaigns; the solution involves recognizing this and adapting"-- |
일반주제명 | Tax havens. Tax evasion. Economic development. Tax evasion. Tax havens. |
언어 | 영어 |
기타형태 저록 | Print version:Dainoff, Charles A.Outlaw paradiseLanham, Maryland : Lexington Books, [2021]9781793619914 |
대출바로가기 | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2985795 |
인쇄
No. | 등록번호 | 청구기호 | 소장처 | 도서상태 | 반납예정일 | 예약 | 서비스 | 매체정보 |
---|---|---|---|---|---|---|---|---|
1 | WE00020717 | 336.2/06 | 가야대학교/전자책서버(컴퓨터서버)/ | 대출가능 |