This data set is created for the paper: Capital round-tripping: Determinants of emerging market firm investments into offshore financial centers and their ethical implications The replication data con

Mendeley Data20

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 institutiona

Zenodo2026-03-31 更新00

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 camouflage thei

NBER2006-05-01 更新30

Tax haven