The Political Geography of Tax H(e)avens and Tax Hells
American Economic Review
vol. 91,
no. 4, September 2001
(pp. 1103-1115)
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.91.4.1103JEL Classification
- 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