This website uses cookies.

By clicking the "Accept" button or continuing to browse our site, you agree to first-party and session-only cookies being stored on your device to enhance site navigation and analyze site performance and traffic. For more information on our use of cookies, please see our Privacy Policy.

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

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

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)
Download Full Text PDF

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