↑ James R. Hines Jr. (2010). “Treasure Islands”. Journal of Economic Perspectives4 (24): 103–125. Tax havens are also known as offshore financial centers or international financial centers, phrases that may carry slightly different connotations but nevertheless are used almost interchangeably with “tax havens
↑ Gabriel Zucman (tháng 8 năm 2013). “The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or net Creditors?” (PDF). The Quarterly Journal of Economics128 (3): 1321–1364. doi:10.1093/qje/qjt012. Tax havens are low–tax jurisdictions that offer businesses and individuals opportunities for tax avoidance” (Hines, 2008). In this paper, I will use the expression tax haven and offshore financial center interchangeably (the list of tax havens considered by Dharmapala and Hines (2009) is identical to the list of offshore financial centers considered by the Financial Stability Forum (IMF, 2000), barring minor exceptions)
