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American Economic Review: Vol. 91 No. 4 (September 2001)
AER Volume. 91, Issue 4 | 
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The Political Geography of Tax H(e)avens and Tax Hells
Article Citation
Hansen, Nico A., and
Anke S. Kessler. 2001. "The Political Geography of Tax H(e)avens and Tax Hells."
American Economic Review,
91(4): 1103-1115.
DOI: 10.1257/aer.91.4.1103
DOI: 10.1257/aer.91.4.1103
Article Full-Text Access
Full-text Article
Authors
Hansen, Nico A. (Apax Partners & Co, Munich)
Kessler, Anke S. (U Bonn)
Kessler, Anke S. (U Bonn)
JEL Classifications
H87: International Fiscal Issues; International Public Goods
H73: State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31: Fiscal Policies and Behavior of Economic Agents: Household
H73: State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31: Fiscal Policies and Behavior of Economic Agents: Household
