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American Economic Review: Vol. 91 No. 4 (September 2001)

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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

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Authors

Hansen, Nico A. (Apax Partners & Co, Munich)
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


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