Tax haven

Ruggiero, Vincenzo ORCID: (2017) Tax haven. In: The Blackwell Encyclopaedia of Sociology. Ritzer, George and Rojek, Chris, eds. John Wiley & Sons. . [Book Section] (Published online first)

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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
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

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