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Havens in a Storm: The Struggle for Global Tax Regulation (Cornell Studies in Political Economy) Hardcover – 1 Dec 2006

5.0 out of 5 stars 2 customer reviews

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Product details

  • Hardcover: 224 pages
  • Publisher: Cornell University Press (1 Dec. 2006)
  • Language: English
  • ISBN-10: 0801445043
  • ISBN-13: 978-0801445040
  • Product Dimensions: 16.7 x 1.9 x 23.4 cm
  • Average Customer Review: 5.0 out of 5 stars  See all reviews (2 customer reviews)
  • Amazon Bestsellers Rank: 1,325,275 in Books (See Top 100 in Books)

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Review

"In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of how the Davids of the modern world, the small tax havens, have managed to beat the modern Goliath represented by the OECD campaign against harmful tax competition. Without losing sight of the theoretical underpinnings of his narrative, Sharman weaves a tale of complex political maneuvering on par with the best detective stories This has resulted in one of the most important recent contributions to international relations scholarship." Ronen Palan, University of Sussex, author of The Offshore World"

"Tax havens and attempts at their regulation have increasingly become an issue of intense public debate and some academic analysis. J. C. Sharman is in a unique position due to the very extensive empirical research he has conducted. He has personally visited a large number of countries, both developed OECD states and a substantial number of havens, interviewing many key players and collecting much documentation. Havens in a Storm provides a fascinating overview of recent developments and cogent analysis of the political dynamics of the issue." Sol Picciotto, Lancaster University Law School"


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Format: Hardcover
The battle seemed like a no-brainer: The world's superpowers launched an effort to force tiny tax havens such as the Cayman Islands, Barbados and Mauritius to raise their taxes. Yet, in this contentious war of words, the underdogs prevailed. In his look at the major nations' four-year attempt to crack down on tax havens, J.C. Sharman produces an intriguing study of what the big countries did wrong and what the small states did right. While his style is stilted at times, Sharman delivers a trenchant analysis of this high-stakes dispute and its surprising outcome. getAbstract recommends this bracing David-and-Goliath story to readers seeking perspective on the tax wars in particular and on international relations in general.
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Format: Hardcover Verified Purchase
One of the few recent titles to look at the world of offshore finance and tax havens in an objective manner with neither axe to grind or product to sell.
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