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IEB Report
Tax Systems Analysis
The Present and Future of Tax Havens

IEB Report 4/2018 – The Present and Future of Tax Havens

Having a good knowledge of the amount and type of tax fraud in a country is necessary for mitigating its impact on public finances. On this understanding, this report seeks to provide a complete overview of one specific aspect of this fraudulent activity, namely, the role played by “tax havens”. The three studies that make up this report demonstrate the extraordinary lengths that are currently being taken to estimate the impact that tax havens have on the tax evasion and avoidance strategies employed by firms (especially, multinationals) and individuals alike.

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