Tax Avoidance , Tax Competition and Globalisation : making tax justice a focus for global activism

@inproceedings{Christensen2012TaxA,
  title={Tax Avoidance , Tax Competition and Globalisation : making tax justice a focus for global activism},
  author={John Christensen and Sony Kapoor},
  year={2012}
}
Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage in a harmful tax competition to attract direct and portfolio investment capital. The existing global… CONTINUE READING