Equity and efficiency are usually regarded as the main objectives of tax policy. Commenting on Dr. Reginald Hansen´s doctoral dissertation, the author analyses the meaning of the equity-efficiency trade-off framework in the context of the ongoing debate regarding the reform of the German...

The phrase "tax haven" is often used in political debate about tax equity, generally in a negative tone. The purpose of this paper is to examine the ways tax havens are used by U.S. taxpayers, and to comment on the effect of tax havens on tax equity