NBER WORKING PAPER SERIES WHICH COUNTRIES BECOME TAX HAVENS? Dhammika Dharmapala James R. Hines Jr. Working Paper 12802 http://www.nber.org/papers/w12802 NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138 December 2006 We thank Alan Auerbach, Charles Brown, Mihir Desai, Daniel Feenberg, Ray Fisman, Fritz Foley, James Sallee, Joel Slemrod, Jeff Smith, and Stanley Winer for helpful comments on an earlier draft, Mary Ceccanese for expert data assistance, and Sebastien Bradley and Owen Kearney for excellent research assistance. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research. © 2006 by Dhammika Dharmapala and James R. Hines Jr. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source.
WHICH COUNTRIES BECOME TAX HAVENS?
Jul 04, 2023
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