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… Expand
Which Countries Become Tax Havens?
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 andExpand
Determinants of Tax Havens
Abstract The purpose of this study is to identify the major determinants of tax havens in the actual economic context. The development of tax havens was favored by some factors at macroeconomicExpand
What Problems and Opportunities are Created by Tax Havens?
Tax havens have attracted increasing attention from policy-makers in recent years. This paper provides an overview of a growing body of research that analyses the consequences and determinants of theExpand
With which countries do tax havens share information?
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The Use of Tax Havens in Exemption Regimes
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest inExpand
What Drives Emerging Economies Firms to Invest in Tax Havens?
This study aims to examine the incentives of multinational enterprises (MNEs) for setting up tax -haven subsidiaries. Based on the firm-specific advantage–country-specific advantage (FSA–CSA)Expand
The Danger of Tax Havens for Financial Stability
The concerns about tax haven activity shown by leading nations originate not only from a sense of injustice caused by the fact that tax havens allow multi-billion dollar firms such as Google,Expand
Do Tax Havens Really Flourish? Accounting for Endogeneity in Growth Regressions
That tax haven policies contribute to favorable economic growth in tax haven countries is commonly accepted. There is, however, minimal empirical evidence to substantiate this assertation andExpand
Tax Competition with Parasitic Tax Havens
We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflageExpand
What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven
This paper explores the issue of tax havens and tax competition. The recent intensified debate on tax havens is summarised, as is the important work of the OECD, the EU and the G-20 in this area andExpand
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Tax havens have attracted increasing attention from policy-makers in recent years. This paper provides an overview of a growing body of research that analyses the consequences and determinants of theExpand
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