Tax haven
Ruggiero, Vincenzo (2017) Tax haven. In: The Blackwell Encyclopaedia of Sociology. Ritzer, George and Rojek, Chris, eds. John Wiley & Sons. . (Published online first)
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Abstract
Tax havens offer services to a variety of individuals and groups engaged in distinct operation, namely tax avoidance, tax evasion and money laundering.
Major beneficiaries of tax avoidance are corporations trading in one high-tax jurisdiction and paying their dues in low- or zero-tax havens. Despite the manifest, and to some ‘outrageous’, unfairness that permits large firms to pay less tax than small struggling businesses, tax avoidance is a legitimate, if unethical, conduct. It is proof, as conflict theorists in criminology would have it, that law serves the interests of some social groups rather than society at large.
Item Type: | Book Section |
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Research Areas: | A. > School of Law > Criminology and Sociology |
Item ID: | 26169 |
Depositing User: | Vincenzo Ruggiero |
Date Deposited: | 12 Feb 2019 13:33 |
Last Modified: | 12 Feb 2019 13:33 |
URI: | https://eprints.mdx.ac.uk/id/eprint/26169 |
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