• DOI:10.2139/SSRN.420660
Corpus ID: 150544612

Tax and Regulatory Avoidance Through Non-traditional Alternatives to Tax Havens

@inproceedings{Cox2003TaxAR,
  title={Tax and Regulatory Avoidance Through Non-traditional Alternatives to Tax Havens},
  author={N. Cox},
  year={2003}
}

• N. Cox
• Published 2003
• Economics

To combat corporate regulation, and the burden of taxation, corporations and individuals attempted to avoid or minimise the effects of both. This was particularly so with respect to taxation. There has, however, been increased interest in avoiding the regulatory requirements of States. One approach to the avoidance of taxation or regulation is to use traditional tax havens. Another, but more problematic option, is through the creation and use of micro-nations, or ephemeral political entities… Expand

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