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Between the Lines: Havens Can Wait

Daniel Mitchell
Foreign Policy
No. 131 (Jul. - Aug., 2002), pp. 70-71
DOI: 10.2307/3183419
Stable URL: http://www.jstor.org/stable/3183419
Page Count: 2
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Abstract

As part of its effort to thwart "harmful tax competition," the Organisation for Economic Co-operation and Development (OECD) recently published a blacklist of seven countries and principalities deemed "uncooperative tax havens"-so named because they refuse to sign an agreement to eliminate their low-tax policies and financial privacy laws. The OECD deputy secretary-general asserts that these havens encourage tax cheating and distort the flow of capital. But hindering fiscal competition only serves to protect governments from the disciplining forces of globalization.

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