In recent years, tax havens have attracted increasing attention of many international organisations, policy makers and development agencies. This article deals with concept of tax havens and their impact on different countries. Tax havens are the countries which offer very low tax rates to...

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

If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces destination-based taxes. I find that higher internet...

Botswana has recently been coming under attacks for its tax system. The EU has categorized it as a tax haven but still have not blacklisted it. The purpose of this paper is to evaluate the banking and tax laws of the Botswana to asses whether they are in line with OECD and EU standards. It will...