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001			197459
003			IT-RoAPU
005			20250106150420.0
006			m|||||o||d||||||||
007			cr || ||||||||
008			240426t20112011nyu fo d z eng d
020			_a9780801461811 _qPDF
024	7		_a10.7591/9780801461811 _2doi
035			_a(DE-B1597)9780801461811
035			_a(DE-B1597)515414
035			_a(OCoLC)1083571497
040			_aDE-B1597 _beng _cDE-B1597 _erda
072		7	_aPOL023000 _2bisacsh
082	0	4	_a343.05/23 _qOCoLC _222/eng/20230216
084			_aonline - DeGruyter
100	1		_aSharman, J. C. _eautore
245	1	0	_aHavens in a Storm : _bThe Struggle for Global Tax Regulation / _cJ. C. Sharman.
264		1	_aIthaca, NY : _bCornell University Press, _c[2011]
264		4	_c©2011
300			_a1 online resource (224 p.) : _b1 table
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
490	0		_aCornell Studies in Political Economy
505	0	0	_tFrontmatter -- _tCONTENTS -- _tAcknowledgments -- _tIntroduction -- _t1. Death, Taxes, and Tax Havens -- _t2. Regulative Norms and Inappropriate Means -- _t3. Hearts and Minds in the Global Arena -- _t4. Reputation, Blacklisting, and the Tax Havens -- _t5. The OECD Rhetorically Entrapped -- _t6. Implications for Policy and Theory -- _tNotes -- _tBibliography -- _tIndex
506	0		_arestricted access _uhttp://purl.org/coar/access_right/c_16ec _fonline access with authorization _2star
520			_aSmall states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states.In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition.
538			_aMode of access: Internet via World Wide Web.
546			_aIn English.
588	0		_aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 26. Apr 2024)
650		0	_aTax havens.
650		0	_aTaxation _xInternational cooperation.
650		4	_aGeneral Economics.
650		4	_aPolitical Science & Political History.
650		7	_aPOLITICAL SCIENCE / Political Economy. _2bisacsh
850			_aIT-RoAPU
856	4	0	_uhttps://doi.org/10.7591/9780801461811
856	4	0	_uhttps://www.degruyter.com/isbn/9780801461811
856	4	2	_3Cover _uhttps://www.degruyter.com/document/cover/isbn/9780801461811/original
942			_cEB
999			_c197459 _d197459