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same time, financial services, especially in safe havens (Shaxson, while there have been substantial efforts to establish 2011). Third, there is a concern that there is no level and strengthen ... cyclical policy interventions. It has an important Ndikumana and Boyce, 2011a; Shaxson, 2011). Data obtained from UNCTAD's statistical database (on- From a global perspective, taxation policy can also line ... Hebous and Lipatov, and especially if they happen to be rulers, then there 2013; Shaxson, 2011). Thus safe havens are central to is less incentive for a regular resident