This article proposes an analysis of the evolution of the British strategy, alone or as part of an international organization, to criminalize the use of offshore financial centres (OFCs). As the analysis focuses on the use of OFCs in their modern shape, it will encompass the decades from the...

This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally by 24% or USD 410 billion during the period...