Cornell University Press
Havens in a Storm: The Struggle for Global Tax Regulation
Key Metrics
- J C Sharman
- Cornell University Press
- Hardcover
- 9780801445040
- 9.2 X 6.58 X 0.76 inches
- 0.99 pounds
- Law > Military
- English
Secure TransactionBook Description
Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states.
In a fascinating 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 was decided in favor of the 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.
Author Bio
Jason Sharman is the Sir Patrick Sheehy Professor of International Relations in the Department of Politics and International Studies at Cambridge. He received his Ph.D. in political science from the University of Illinois at Urbana-Champaign in 1999, and his undergraduate degree in history and politics from the University of Western Australia.
Previously, Sharman worked at American University in Bulgaria, the University of Sydney and Griffith University, and he has spent shorter periods as a visitor at St Petersburg State University, Columbia University and the London School of Economics.
Research Interests
Sharman’s research interests range from the study of international corruption, money laundering and tax havens, to the global politics of the early modern world.
Source: University of Cambridge
Videos
Community reviews
Write a ReviewNo Community reviews