Monthly Archives: September 2017

Varieties of Something

What is a tax haven really (if anything at all)? How can we classify them? And what are the existing attempts at doing so?┬áIn connection with a research project, I recently asked for your help in pointing out sources discussing different “varieties” of tax havens, i.e. what different countries “specialise” in. That fostered a series […]

The Great Rise of Corporate Tax Avoidance?

“Perception is reality”. A simple and yet powerful idea. It came to mind this week after a poll showed a general belief that corporate tax avoidance is becoming worse…