On this page I collect recent academic studies
and other interesting material concerning tax havens.

In a recent working paper, Denis Gordea (2015) presents new evidence that the bilateral tax treaties currently used to deter and detect tax evasion by wealthy individuals may induce some tax evaders to shift assets between tax havens, but are not effective at increasing compliance.

Matthew and Paul Caruana Galizia (2015) use fascinating data from the 2013 Offshore Leaks to show how households circumvented European legislation to combat offshore tax evasion – the Savings Tax Directive effective from 2005 – by setting up holding companies in tax havens.

John D. Wilson (2015) provides an excellent overview of the academic literature on the theory of tax havens.

MORE TO COME