Which Countries Become Tax Havens?

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Dhammika Dharmapala; James R. Hines Jr.;
  • Subject:
    • jel: jel:H87 | jel:H25 | jel:K10

This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent. This paper documents another robust empirical regularity: better-... View more
  • References (1)

    Masters, M. and C. Oh (2006) “Controlled Foreign Corporations, 2002” Statistics of Income Bulletin, 25, 193-232.

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