| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w12802 |
| 来源ID | Working Paper 12802 |
| Which Countries Become Tax Havens? | |
| Dhammika Dharmapala; James R. Hines Jr. | |
| 发表日期 | 2006-12-29 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 摘要 | 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 large impact on the probability of being a tax haven. For a typical country with a population under one million, the likelihood of a becoming a tax haven rises from 24 percent to 63 percent as governance quality improves from the level of Brazil to that of Portugal. The effect of governance on tax haven status persists when the origin of a country's legal system is used as an instrument for its quality of its governance. Low tax rates offer much more powerful inducements to foreign investment in well-governed countries than elsewhere, which may explain why poorly governed countries do not generally attempt to become tax havens -- and suggests that the range of sensible tax policy options is constrained by the quality of governance. |
| 主题 | Public Economics ; Taxation ; Other ; Law and Economics |
| URL | https://www.nber.org/papers/w12802 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/570465 |
| 推荐引用方式 GB/T 7714 | Dhammika Dharmapala,James R. Hines Jr.. Which Countries Become Tax Havens?. 2006. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w12802.pdf（389KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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