TAX COMPETITION WITH PARASITIC TAX HAVENS避税天堂的税收竞争.pptVIP

TAX COMPETITION WITH PARASITIC TAX HAVENS Joel Slemrod University of Michigan John D. Wilson Michigan State University Tax Haven: A jurisdiction that imposes no or only nominal taxes itself and offers itself as a place to be used by non-residents to escape tax in their country of residence. A tax haven can offer this service because it has laws or administrative practices that prevent the effective exchange of information on taxpayers benefiting from the low-tax jurisdiction. We refer to the intent of such jurisdictions as being “parasitic” on the tax revenues of the non-haven countries.