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What are tax havens? The answer explains why the G-7 effort to end them is unlikely to succeed

  • Written by Beverly Moran, Professor Emerita of Law, Vanderbilt University
What are tax havens? The answer explains why the G-7 effort to end them is unlikely to succeedNot all tax havens come with fancy resorts and sun-drenched beaches. Westend61/Getty Images

Close your eyes and imagine a tax haven. Does a Caribbean island come to mind? Sand, surf and thousands of post office boxes housing shell corporations?

Some tax havens, like the Cayman Islands or Bermuda, fit that description. Many others do not.

The key to...

Read more: What are tax havens? The answer explains why the G-7 effort to end them is unlikely to succeed

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