Dataset Tax Havens

The dataset provides two closely related consolidated panel datasets. Both datasets contain detailed country-level information covering select countries’ economic, fiscal, demographic and institutional characteristics, and are structured as panel datasets with observations identified by year and country. The primary purpose of both datasets was to investigate the relationship between countries’ tax haven status, Foreign Direct Investment (FDI) and economic growth, but other purposes may be conceivable.

The dataset was prepared for public use as part of the Horizon Europe ‘DemoTrans’ project (grant agreement nr. 101059288; Work Package Leader: Zuzana Murdoch). Neither the European Union nor the granting authority can be held responsible for the contents and use of the data.