Ending the tax haven scandals

Robert T Kudrle

Research output: Contribution to journalArticlepeer-review

7 Scopus citations


States around the world appear more determined than ever to end tax haven abuse. The new U.S. administration, for example, is taking action against both major tax haven problems: corporation income tax avoidance and personal income tax evasion. Some progress may be made. This essay argues, however, that only radically new policy will likely suffice either to shore up corporate tax revenues or to sharply diminish evasion. Global formula apportionment is needed if the corporate income tax is to be preserved, and only a combination of automatic information sharing among governments and source withholding can stamp out evasion. As in most areas of international economic policy, U.S. leadership is essential.

Original languageEnglish (US)
Article number5
JournalGlobal Economy Journal
Issue number3
StatePublished - Sep 24 2009


  • Formula apportionment
  • Tax avoidance
  • Tax evasion
  • Tax havens


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