3. The Instruments of Tax Havens

Chapters in this book

1. Frontmatter i
2. Contents v
3. List of Tables and Figures vii
4. Acknowledgments ix
5. Introduction 1
6. PART I. TAX HAVENS AND THEIR USES
7. 1. What Is a Tax Haven? 17
8. 2. Tax Havens: Vital Statistics 46
9. 3. The Instruments of Tax Havens 77
10. PART II. THE EVOLUTION OF TAX HAVENS
11. 4. Origins of the Tax Havens 107
12. 5. The British Empire Strikes Back 124
13. PART III. TAX HAVENS IN WORLD POLITICS
14. 6. Tax Havens and the Developed World 153
15. 7. Issues in Development 172
16. PART IV. THE BATTLE FOR HEARTS AND MINDS
17. 8. Signs of Discontent 191
18. 9. Institutional Attacks on Tax Havens 203
19. 10. Tax Havens in the Twenty- First Century 226
20. Conclusion 236
21. Glossary 249
22. References 253
23. Index 267