The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition...

Intro -- Contents -- Acknowledgments -- Introduction -- 1. Death, Taxes, and Tax Havens -- 2. Regulative Norms and Inappropriate Means -- 3. Hearts and Minds in the Global Arena -- 4. Reputation, Blacklisting, and the Tax Havens -- 5. The OECD Rhetorically Entrapped -- 6. Implications for Policy...

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems-such as self-defeating tax competition...