Which Countries Become Tax Havens?

@article{Dharmapala2006WhichCB,
  title={Which Countries Become Tax Havens?},
  author={Dhammika Dharmapala and James R. Hines Jr.},
  journal={Public Choice \& Political Economy eJournal},
  year={2006}
}
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… 

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