Competition Between Tax Havens: Does Geographic Distribution Matter?

Written by: Luisa Blanco and Cynthia Rogers 1. Introduction Over the past decade, economic globalization has led to a significant increase in capital mobility and a corresponding increase in demand for tax haven operations. In fact, total liabilities for a sample of 20 tax havens grew by 154 percent between 1998 and 2006 (Kudrle, 2008). Fearing the harmful impacts of tax haven policies, OECD countries launched the 1998 Harmful Tax…
 Assistant Professor, Pepperdine University School of Public Policy, Malibu, USA
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