Offshore tax havens are very detrimental to the Canadian tax base and under cut our social programs.  However, the effect of offshore tax havens on the developing world is far more devastating.  I was reading a very good article by Peter Gillespie of the Canadian charity Inter Pares called “Going Offshore”.  It reminded me that a long time ago I wrote a paper on offshore tax havens (THE OECD’S REPORT ON HARMFUL TAX COMPETITION: Is ‘Harmful Tax Competition’ Actually Harmful?) in which I look at the defenders of tax havens and apologists for the wealthy not paying their fair share and refute the arguments that they make. 

If you are interested in understanding the international development issues relating to tax havens and tax avoidance there is The Tax Justice Network (TJN) which is an international, non-aligned coalition of researchers and activists with a shared concern about the harmful impacts of tax avoidance, tax competition and tax havens. They have a website at:

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