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  3. American Economic Review
  4. September 2001
  5. The Political Geography of Tax H(e)avens and Tax Hells

The Political Geography of Tax H(e)avens and Tax Hells

  • Nico A. Hansen
  • Anke S. Kessler
American Economic Review
vol. 91, no. 4, September 2001
(pp. 1103-1115)
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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

JEL 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