Business, Management and Accounting
4 years ago

Tax havens create both problems and opportunities for global economies.

Oxford Review of Economic Policy
What problems and opportunities are created by tax havens?
Dhammika Dharmapala

Paper Summary

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Tax havens create both problems and opportunities. The researchers explore the effects of tax havens on the economy. They find that tax havens can lead to tax evasion and avoidance, which can harm government revenues. However, they also provide benefits like attracting foreign investment and promoting financial innovation.