, Volume 67, Number 4

Clemens Fuest
Additional author info: 

Clemens Fuest is Professor of Business Taxation and Research Director of the Oxford University Centre for Business Taxation. He is a research fellow of CESifo and IZA

Tax havens are commonly perceived as islands located somewhere under the tropical sun, where businessmen, lawyers and bankers engage in dubious affairs, escaping taxation and regulation in their home countries.

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