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Reis Mourao Paulo (University of Minho, Braga, Portugal)
Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
Econometric Research in Finance, 2020, vol. 5, nr 1, s. 17-32, rys., bibliogr. 29 poz.
Słowa kluczowe
Raje podatkowe, Finanse publiczne, Polityka, Modele statystyczne
Tax havens, Public finance, Politics, Statistical models
JEL classi ****cation: E44, E60, C51
The multiple indicators multiple causes (MIMIC) framework is used to analyze dimensions related to causation and indicators of tax haven status. Robust results were obtained that identify a country's tax burden and area as causes of a country adopting policies usually observed in tax havens. The level of social security contributions as a proportion of public revenues and the ratio of indirect to direct taxes were found to be statistically significant indicators of tax havens. Data from 68 countries for more than twenty years were analyzed, enabling the results to contribute to a deepening of the current debate about tax havens and their socio-economic profiles.(original abstract)
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Biblioteka Szkoły Głównej Handlowej w Warszawie
Pełny tekst
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