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social science subjects > business and management > business ethics > accounting ethics > tax havens
social science subjects > politics and international relations > global studies > global economic issues > tax havens
... > social science subjects > business and management > finance > international finance > tax avoidance > tax havens
... > social science subjects > business and management > international business > international finance > tax avoidance > tax havens

Preferred term

tax havens  

Definition

  • The increasing mobility of goods, services, capital, and labor that defines economic globalization has posed ever-greater challenges to national tax authorities, in part because some jurisdictions aim to attract revenue or other income from agents trying escape taxes levied elsewhere. When such policies loom large as a state strategy, the state may become known as a tax haven. [Source: Encyclopedia of Global Studies; Tax Havens]

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https://concepts.sagepub.com/social-science/concept/tax_havens

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