This paper considers the role of secrecy jurisdictions in creating a supply-side stimulus for
corrupt practices and explores the use of the newly created Financial Secrecy Index as a …

Both academic research and public policy debate around tax havens and offshore finance
typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little …

This book brings together the issues surrounding banking secrecy and confiscation of
criminal proceeds. The book examines the existing legal agreements at the international …

There is a growing global consensus that the secrecy-havens—jurisdictions which
undermine global standards for corporate and financial transparency—pose a global …

Corruption is widely recognised as harmful to sustainable development. Less well
recognised, however, is that secrecy jurisdictions (also known as tax havens) and the …

Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and
regulations of their home countries by allowing them to hide their identities. In this paper we …

Purpose This paper aims to assess the role of secrecy jurisdictions in providing supply-side
stimulants for illicit financial flows from developing countries and how the tax havens …

The connections between economic development, corruption, and the increasingly
globalised financial system are not yet fully understood. This article examines the offshore …

Purpose–The purpose of this paper is to consider the activities of tax havens in the global
financial markets and explore their role in providing a supply‐side stimulant for corrupt …

The global financial crisis and leaked documents such as the Panama Papers highlighted
the important role of financial secrecy in the global economy. Although international …