Which countries become tax havens ? ☆

  title={Which countries become tax havens ? ☆},
  author={Dhammika Dharmapala and James R. Hines},
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-governed countries are much more likely than others to become tax havens. Using a variety of empirical approaches, and controlling for other relevant factors, governance quality has a statistically significant and quantitatively… CONTINUE READING

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