Do Tax Havens Flourish?

@article{JHines2005DoTH,
  title={Do Tax Havens Flourish?},
  author={J. Hines},
  journal={Tax Policy and the Economy},
  year={2005},
  volume={19},
  pages={65 - 99}
}
  • J. Hines,
  • Published 2005
  • Economics
  • Tax Policy and the Economy
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity. Major tax havens have less than 1 percent of the world's population (outside the United States) and 2.3 percent of world gross domestic product (GDP), but they host 5.7 percent of the foreign employment and 8.4 percent of foreign property, plant, and equipment of American firms. Per capita real GDP in tax haven countries grew at an average… Expand
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