Centre for Tax System Integrity
Research Projects and Surveys
Tax Havens: Building Sustainable Economies from Lost Tax Revenue
Using tax havens to keep assets out of the reach of tax authorities is an option available to those with money and resources. Tax havens also provide a life line to states that lack the resources or a rich industry base from which to build a sustainable economy.
Understanding the perspectives of wealthy taxpayers, multinationals, tax advisors, tax haven residents, and tax authorities is the central objective of this research project which has involved interviews world-wide with tax haven participants and informants.
Dr Greg Rawlings
Interviews were conducted with 48 accountants, lawyers, regulators, fund managers, insurers, CEOs, fiduciaries and political leaders in Australia (2002-2004), Samoa (November-December 2002), Andorra and Guernsey (December 2003 and January 2004), Paris (February 2004) and Singapore (February 2004).
Rawlings, G. et al.
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