IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03181580.html
   My bibliography  Save this paper

Tax havens. States complicities

Author

Listed:
  • Jacques Fontanel

    (CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

Over the past 40 years, these tax havens have multiplied, businesses have used their services, through some of the world's largest service companies, and banks have facilitated both money laundering and tax avoidance. There are different types of tax havens, they are not always located in small islands. The OECD and the FATF are charged with taking action to reduce the harmful effects of these tax and criminal operations, but the interests of large firms lead some states not to reject the application of beggar-thy-neighbour policies. Multinational firms, especially in digital economy, are particularly effective at evading taxes by playing on the profound differences in taxation and banking regulations between countries. This increases national and international economic injustice and social inequality.

Suggested Citation

  • Jacques Fontanel, 2017. "Tax havens. States complicities," Post-Print hal-03181580, HAL.
    • Handle: RePEc:hal:journl:hal-03181580
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-03181580
    as

    Download full text from publisher

    File URL: https://hal.univ-grenoble-alpes.fr/hal-03181580/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jacques Fontanel & Manas Chatterji, 2008. "War, peace and security," Post-Print hal-02388881, HAL.
    2. Ron Smith & Jacques Fontanel, 2008. "International security, defence economics and the powers of nations," Post-Print hal-02091131, HAL.
    3. Zucman, Gabriel & Fagan, Teresa Lavender & Piketty, Thomas, 2015. "The Hidden Wealth of Nations," University of Chicago Press Economics Books, University of Chicago Press, number 9780226245423, Febrero.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jacques Fontanel, 2016. "Tax Havens against World democracy," Post-Print hal-02545502, HAL.
    2. Jacques Fontanel, 2020. "Une croissance économique sans progrès humain," Post-Print hal-03709037, HAL.
    3. Jacques Fontanel, 2015. "Les sciences politiques, ou l'apprentissage de la prise de décision fondée sur une synthèse pluridisciplinaire des faits et sur des objectifs collectifs interactifs," Post-Print hal-02865035, HAL.
    4. Jacques Fontanel, 2010. "Un concept élargi de la sécurité économique," Post-Print hal-02043679, HAL.
    5. Jacques Fontanel, 2022. "Globalization and recurrent crises," Post-Print hal-03703460, HAL.
    6. Jacques Fontanel, 2018. "Is Russia still a superpower?," Post-Print hal-03366254, HAL.
    7. Jacques Fontanel, 2019. "Gross domestic product, as an indicator of the comparative power of major countries," Working Papers hal-02265576, HAL.
    8. Jacques Fontanel, 2017. "Sécurité économique nationale et globalisation économique," Post-Print hal-03173375, HAL.
    9. Nadège Sheehan, 2010. "Gendarme Mondial De La Paix Vers Un Nouveau Role Pour L’Otan ?," Post-Print hal-03242587, HAL.
    10. Jacques Fontanel, 2011. "Economic, political, strategic and humanitarian crises. The market economy is not a panacea," Post-Print hal-03245316, HAL.
    11. Jacques Fontanel & Manas Chatterji, 2009. "Introduction. The Controversial Economic Question Of Peace And War," Post-Print hal-03173619, HAL.
    12. Jacques Fontanel, 2022. "Is the SIPRI estimate of military expenditure a reliable indicator of the power of states?," Post-Print hal-03609741, HAL.
    13. Jacques Fontanel, 2019. "Les analyses philosophiques et économiques des liens entre la guerre et l’économie jusqu’en 1776," Post-Print hal-02314440, HAL.
    14. Jacques Fontanel & Maxence Fontanel, 2013. "BRICS, un concept statistique devenu une force politico-économique mondiale organisée," Post-Print hal-02519363, HAL.
    15. Jacques Fontanel & Natalia Sushcheva, 2019. "L’arme économique du droit extraterritorial américain," Working Papers hal-02144089, HAL.
    16. Jacques Fontanel, 2020. "GDP, an insufficient indicator for estimating the power of a country and GDP per capita, an insufficient indicator for estimating thewell-being of citizens," Working Papers hal-02986071, HAL.
    17. Jacques Fontanel, 2019. "Globalisation économique, facteur d'inégalités," Working Papers hal-02142671, HAL.
    18. Jacques Fontanel, 2016. "Inégalités et pauvreté dans les pays riches. L’exemple des Etats-Unis," Working Papers hal-02179300, HAL.
    19. Jacques Fontanel, 2022. "The lessons of the Covid-19 pandemic for National security," Post-Print hal-03616560, HAL.
    20. Jacques Fontanel, 2019. "Sécurité économique, insécurité mondiale," Post-Print hal-02522556, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03181580. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.