Browsing Department of Business and Management Science by Subject "tax havens"

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    • Secrecy Jurisdictions 

      Schjelderup, Guttorm (Discussion paper;12/15, Working paper, 2015-03-10)
      This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) ...