American students consider some European countries as tax havens

I found on the internet interesting academic analysis from American students.
One is relating to tax havens.

"Today's typical tax haven is no longer the palm-fringed island bathed in year-round glorious sunshine. It is more likely to be the city-centre skyscraper of a worldwide consultancy firm, set in a country that has skilled professionals and sophisticated international communications"(Butler, Phelps & Gartland, 1996, 31) Given that definition, then Switzerland, Liechtenstein and Luxembourg are "offshore" even though they are far inland. This is because those countries have the reputation, legislation and well-developed infra



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