Product Number WP 2007-3 May 31, 2007 From the
Office of Tax Policy Research WORKING PAPER SERIES
Tax Havens
= = = = by
James R. Hines Jr.
University of Michigan and NBER
The Office of Tax Policy Research, established in 1987, promotes policyoriented research in taxation, and serves as a liaison between the academic, business, and policy making communities. We are committed to using state-of-the-art methods to analyze tax policy issues, and to disseminate our findings, and those of a broader academic community, to people in the policy making community.
= = = = = = = = = = = = LEADING IN THOUGHT AND ACTION