"Evasive Maneuvers" surveys the issue of tax havens by examining evasion terminology, evasion law, and selected relevant stories. The author uses articles and reports from the Organization for Economic Co-Operation and Development, the United States Senate, and the Internal Revenue Service, as well as from several law review articles. This paper seeks to illuminate some of the major players in the tax evasion battle and identify some of the significant types of tax evasion and avoidance techniques being used. Furthermore, the paper develops and presents the defenses and arguments of tax haven nations. Lastly, the author delves into the global impact of tax havens and discusses the future methods being implemented to combat their deleterious effects on tax revenue.
Stephen Levitt, LL.M.
Mako: NSU Undergraduate Student Journal: Vol. 3
, Article 2.
Available at: http://nsuworks.nova.edu/mako/vol3/iss1/2