> High taxes always drive capital away into unproductive tax havens. Citation needed. Show me data that demonstrates that use of tax havens is correlated to ta

> High taxes always drive capital away into unproductive tax havens. Citation needed. Show me data that demonstrates that use of tax havens is correlated to tax rates. The data over the last 30-40 years at least at first glance seems to disagree. Tax rates (in particular top income bracket, capital gains and corporate taxes) have continously reduced, while the amount of money in tax havens has increased.