Gabriel Zucman (Aŭgusto 2013). "The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or net Creditors?" (PDF). The Quarterly Journal of Economics. 128 (3): 1321–1364. doi:10.1093/qje/qjt012. "Tax havens are low–tax jurisdictions that offer businesses and individuals opportunities for tax avoidance" (Hines, 2008). In this paper, I will use the expression "tax haven" and "offshore financial center" interchangeably (the list of tax havens considered by Dharmapala and Hines (2009) is identical to the list of offshore financial centers considered by the Financial Stability Forum (IMF, 2000), barring minor exceptions)"
James R. Hines Jr. (2010). "Treasure Islands". Journal of Economic Perspectives. 4 (24): 103–125. "Tax havens are also known as "offshore financial centers" or "international financial centers", phrases that may carry slightly different connotations but nevertheless are used almost interchangeably with "tax havens"
