Start with the view of, say, Deepak Lal.
All governments are, to a greater or lesser degree, predatory elites. They install themselves in power and then feed off the production of the populace.
Britain, France, Germany and a string of leading world economies have pledged to get tough with tax havens, adding more to a black list and drawing up punitive measures for uncooperative countries.
StephenTimms, Financial Secretary to the Treasury, representing Britain at a gathering to discuss the issue in Paris, said the meeting sent "a very strong signal that time is up for people not paying their taxes".
Mr Timms said Britain would next year repeat an operation conducted in 2006, when it demanded the country\’s top five banks provide information on their offshore accounts. "We gave people the opportunity to disclose offshore holdings and have so far taken in £400m worth of tax that otherwise would have gone unpaid," he said.
Tax havens are thus a benefit to all in that populace. For it is indeed true that some capital, some income and some labour is mobile. If the deal on offer by that predatory elite isn\’t worth it, if the demands in taxation are too great for the services offered in return are too high, then some can indeed bugger off and escape that predation.
This limits the demands upon all for tribute to those in power: a rational despot will be revenue/power maximising, and will limit demands so as to garner the maximum of both.
Thus the existence of tax havens lowers tax rates for us all.