"It does not surprise anyone when I tell them that the most important tax haven in the world is an island," international tax expert Marshall Langer pointed out in a speech last November. "They are surprised, however, when I tell them that the name of the island is Manhattan."

By OECD standards, we are the largest tax haven in the world. The United States, for example, source: https://www.reason.com/news/show/34248.html

the power to avoid, adds to freedom, not suggest with 19,000 pages of tax code though....