Book Review of 'Havens in a Storm: The Struggle for Global Tax Regulation'

Book Review of 'Havens in a Storm: The Struggle for Global Tax Regulation'

Anthony C. Infanti (University of Pittsburgh) posted this essay at U. of Pittsburgh Legal Studies Research Paper No. 2008-16

Here is the Abstract:

This short essay is a review of J.C. Sharman's book Havens in a Storm: The Struggle for Global Tax Regulation. In the essay, I first provide a brief overview of Sharman's book, which approaches the Organisation for Economic Co-operation and Development's struggle with tax havens over harmful tax competition from a political science perspective. I then describe how the book (and, by extension, this review) will be of interest not only to those in the fields of international tax and international relations, but also to those concerned more generally with the dynamics of struggles between the powerful and the weak. I conclude by offering a constructive critique of one aspect of the book.

Available at SSRN: http://ssrn.com/abstract=1118979