Review of "Havens in a Storm: The Struggle for Global Tax Regulation"

Anthony C. Infanti, University of Pittsburgh School of Law

Abstract

This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The Struggle for Global Tax Regulation." In the essay, I first provide a brief overview of Sharman’s book, which approaches the Organisation for Economic Co-operation and Development’s struggle with tax havens over “harmful tax competition” from a political science perspective. I then describe how the book (and, by extension, this review) will be of interest not only to those in the fields of international tax and international relations, but also to those concerned more generally with the dynamics of struggles between the powerful and the weak. I conclude by offering a constructive critique of one aspect of the book.

Publisher Statement

This is a pre-print of an article accepted for publication in Law & Society Review © 2008 Law and Society Association.