Which Countries Become Tax Havens?

  title={Which Countries Become Tax Havens?},
  author={D. Dharmapala and James R. Hines},
  journal={Public Economics: Taxation},
  • D. Dharmapala, James R. Hines Jr.
  • Published 2006
  • Economics, Business
  • Public Economics: Taxation
  • This paper analyzes the factors influencing whether countries become tax havens. Roughly 15% 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-governed countries are much more likely than others to become tax havens. Controlling for other relevant factors, governance quality has a statistically significant and quantitatively large association with the probability of being a… CONTINUE READING
    378 Citations


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