LEADER 03511nam 2200625 a 450 001 9910781248103321 005 20230829005148.0 010 $a0-8014-6181-2 024 7 $a10.7591/9780801461811 035 $a(CKB)2550000000036391 035 $a(EBL)3138214 035 $a(OCoLC)922998202 035 $a(SSID)ssj0000537450 035 $a(PQKBManifestationID)11340568 035 $a(PQKBTitleCode)TC0000537450 035 $a(PQKBWorkID)10554059 035 $a(PQKB)10321444 035 $a(MiAaPQ)EBC3138214 035 $a(OCoLC)608114160 035 $a(MdBmJHUP)muse28930 035 $a(DE-B1597)515414 035 $a(OCoLC)1083571497 035 $a(DE-B1597)9780801461811 035 $a(Au-PeEL)EBL3138214 035 $a(CaPaEBR)ebr10471859 035 $a(EXLCZ)992550000000036391 100 $a20060612d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aHavens in a storm$b[electronic resource] $ethe struggle for global tax regulation /$fJ.C. Sharman 210 $aIthaca [N.Y.] $cCornell University Press$d2006 215 $a1 online resource (224 p.) 225 1 $aCornell studies in political economy 300 $aDescription based upon print version of record. 311 $a0-8014-4504-3 320 $aIncludes bibliographical references and index. 327 $aDeath, taxes, and tax havens -- Regulative norms and inappropriate means -- Hearts and minds in the global arena -- Reputation, blacklisting, and the tax havens -- The OECD rhetorically entrapped -- Implications for policy and theory. 330 $aSmall states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states.In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition. 410 0$aCornell studies in political economy. 606 $aTax havens 606 $aTaxation$xInternational cooperation 615 0$aTax havens. 615 0$aTaxation$xInternational cooperation. 676 $a343.05/23 700 $aSharman$b J. C$g(Jason Campbell),$f1973-$01503305 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910781248103321 996 $aHavens in a storm$93731602 997 $aUNINA