Offshore Shell Games Baxandall, P. and Russo, M. Offshore This study examines the use of tax havens by Fortune 500 companies in 2013. It reveals that tax haven use is ubiquitous among America’s largest companies, but a narrow set of companies benefit disproportionately. This study uses a list of 50 tax haven jurisdictions, which each appear on at least one list of tax havens compiled by the Organisation for Economic Cooperation and Development (OECD), the National Bureau of Economic Research, or as part of a U.S. District Court order listing tax havens. Washington D. C. Citizens for Tax Justice and U.S. PIRG Education Fund 2014 2014 Text 56p. iffoadatabase.trustafrica.org/iff/offshoreshell2014.pdf