The U.S. National Bureau of Economic Research has suggested that roughly 15% of countries in the world are tax havens, that these countries tend to be small and affluent, and that better governed and regulated countries are more likely to become tax havens, and are more likely to be successful if they become tax havens.
Andorra No personal income tax.
Anguilla A British Overseas Territory and offshore banking centre
Antigua and Barbuda
The Bahamas levies neither personal income nor capital gains tax, nor are there inheritance taxes.