International Strategies on Harmful Tax Competition: Tax Havens, Soft Law, and Sovereign States (English Edition)

This book is the PhD Thesis in International Law and Economics at the Bocconi University in Milan in co-tutorship with the Université de Paris 1, Panthéon-Sorbonne, in Paris. It analyses the phenomenon of the so called "uncooperative jurisdictions" and "tax havens", examines the existing literature on their impact on high-tax countries and discusses on the political implications of the recent call on exchange of information by the G20 and the OECD.