Getting Real about Taxes: Offshore Tax Sheltering and Realism's Ethic of Responsibility.

The article presents advantages to tackling offshore tax sheltering from a realist perspective of ethical responsibility. It analyzes the function of tax havens, identifies features of tax sheltering and explores challenges of corporate and oligarchic sheltering, geopolitics of tax havens, tax competition and threats to fiscal sovereignty and corruption norms. It discusses the political ethics of responsibility and advocates for international tax enforcement strategies to avoid tax evasion.