Book Review of Havens in a Storm: The Struggle for Global Tax Regulation

In 1998, the Organisation for Economic Co-operation and Development (OECD) issued a report titled “Harmful Tax Competition—An Emerging Global Issue” (14).  In this report, the OECD sought to “define what harmful tax competition was, to make an argument for just why it was harmful, and to set out a response to the problem” (42).  In reality, the OECD proposed two different responses to the “problem,” based on the relative power…