Editing Corporate haven (section)

==GDP-per-capita tax haven proxy==
{{see also|List of countries by GDP (PPP) per capita}}

One of the simpler, but effective, methods proposed of identifying tax havens (both corporate and traditional) is by tracking the distortion that the tax-driven accounting flows make on national economic flows.<ref name="imfx"/>  This is an effect that is particularly pronounced for corporate tax havens due to the larger scale of accounting flows from the larger {{slink||IP-based BEPS tools}} and {{slink||Debt-based BEPS tools}}.<ref name="ber"/>  The following tables of the world's top 15 GDP-per-capita jurisdictions are taken from the [[List of countries by GDP (PPP) per capita]] for 2017 (from the IMF) and 2016 (from the World Bank).
{{ordered list|type=lower-roman
| 6 of the top 10 global tax havens from the {{slink||Ten major tax havens}}, are represented;
| 3 of these top 10 global tax havens, Bermuda, British Virgin Islands and the Cayman Islands are not ranked by the IMF or the World Bank in their GDP-per-capita tables.
| The remaining top 10 global tax haven, the U.K., is ranked 21 and 26 (respectively); it is possible the U.K.'s transition is not complete (see {{slink||U.K. transformation}}).
| 4 of the 5 major [[Conduit and Sink OFCs#Conduit OFC|Conduit OFCs]] are represented (again, only the U.K. is missing).
| The outliers in the table are jurisdictions whose economies are neither based on being a widely accepted tax haven or having oil & gas reserves.
| The same table, but at GDP (Nominal) values, ranks the tax havens even higher (at the expense of the smaller resource nations).
}}

{| style="font-size:100%;"
|-
| width="50%" align="center" |'''[[International Monetary Fund]] (2017)'''
| width="50%" align="center" |'''[[World Bank]] (2016)'''<ref>[http://data.worldbank.org/indicator/NY.GDP.PCAP.PP.CD?view=chart, PPP (current international $)", World Development Indicators database] {{Webarchive|url=https://web.archive.org/web/20180505220646/https://data.worldbank.org/indicator/NY.GDP.PCAP.PP.CD?view=chart, |date=2018-05-05 }}, World Bank. Database updated on 1 July 2017. Accessed on 2 July 2017.</ref><ref>{{Cite web|url=https://data.worldbank.org/indicator/NY.GDP.PCAP.PP.CD?year_high_desc=true|title=World Bank, International Comparison Program database.|archive-url=https://web.archive.org/web/20180411025852/https://data.worldbank.org/indicator/NY.GDP.PCAP.PP.CD?year_high_desc=true|archive-date=11 April 2018|url-status=live|access-date=10 April 2018|df=dmy-all}}</ref>
|- valign="top"
|
{| class="wikitable sortable" style="margin-left:auto;margin-right:auto;text-align:left"
! data-sort-type="number" | Rank
! Country/Territory
! Type
|-
| 1 || align="left" | {{flag|Qatar}} || Oil & Gas
|-
| 1 || align="left" | ''{{flag|Macau}}'' || Tax haven (Sink OFC)
|-
| 2 || align="left" | {{flag|Luxembourg}} || Top 10 Tax haven (Sink OFC)
|-
| 3 || align="left" | {{flag|Singapore}} || Top 10 Tax haven (Conduit OFC)
|-
| 4 || align="left" | {{flag|Brunei}} || Oil & Gas
|-
| 5 || align="left" | {{flag|Ireland}} || Top 10 Tax haven (Conduit OFC)
|-
| 6 || align="left" | {{flag|Norway}} || Oil & Gas
|-
| 7 || align="left" | {{flag|Kuwait}} || Oil & Gas
|-
| 8 || align="left" | {{flag|United Arab Emirates}} || Oil & Gas
|-
| 9 || align="left" | {{flag|Switzerland}} || Top 10 Tax Haven (Conduit OFC)
|-
| 9 || align="left" | ''{{flag|Hong Kong}}'' || Top 10 Tax Haven (Sink OFC)
|-
| 10 || align="left" | {{flag|San Marino}} || Tax haven (Sink OFC)
|-
| 11 || align="left" | {{flag|United States}} || 59,495 (effective society)
|-
| 12 || align="left" | {{flag|Saudi Arabia}} || Oil & Gas
|-
| 13 || align="left" | {{flag|Netherlands}} || Top 10 Tax Haven (Conduit OFC)
|-
| 14 || align="left" | {{flag|Iceland}} || 52,150 (effective society)
|-
| 15 || align="left" | {{flag|Bahrain}} || Oil & Gas
|}
|
{| class="wikitable sortable" style="margin-left:auto;margin-right:auto;text-align: left"
! data-sort-type="number" | Rank
! Country/Territory
! Type
|-
| 1 || align="left" | {{flag|Qatar}} || Oil & Gas
|-
| 2 || align="left" | {{flag|Luxembourg}} || Top 10 Tax haven (Sink OFC)
|-
| 2 || align="left" | ''{{flag|Macau}}'' || Tax haven (Sink OFC)
|-
| 3 || align="left" | {{flag|Singapore}} ||  Top 10 Tax haven (Conduit OFC)
|-
| 4 || align="left" | {{flag|Brunei}} || Oil & Gas
|-
| 5 || align="left" | {{flag|United Arab Emirates}} || Oil & Gas
|-
| 6 || align="left" | {{flag|Ireland}} || Top 10 Tax haven (Conduit OFC)
|-
| 7 || align="left" | {{flag|Switzerland}} || Top 10 Tax haven (Conduit OFC)
|-
| 8 || align="left" | {{flag|Norway}} || Oil & Gas
|-
| 8 || align="left" | ''{{flag|Hong Kong}}'' || Top 10 Tax haven (Sink OFC)
|-
| 9 || align="left" | {{flag|United States}} || 57,467 (effective society)
|-
| 10 || align="left" | {{flag|Saudi Arabia}} || Oil & Gas
|-
| 11 || align="left" | {{flag|Iceland}} || 51,399 (effective society)
|-
| 12 || align="left" | {{flag|Netherlands}} || Top 10 Tax haven (Conduit OFC)
|-
| 13 || align="left" | {{flag|Austria}} || 50,078 (effective society)
|-
| 14 || align="left" | {{flag|Denmark}} || 49,496 (effective society)
|-
| 15 || align="left" | {{flag|Sweden}} || 49,175 (effective society)
|}
|
|- valign="top"
|}