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.

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