Blanco Luisa R.; Rogers Cynthia L. - In: Global Economy Journal 12 (2012) 3, pp. 1-23
That tax haven policies contribute to favorable economic growth in tax haven countries is commonly accepted. Empirical investigations, however, do not substantiate this assertion and are subject to endogeneity bias. Using a sample of 155 countries from 1982 to 2003, we find that the standard tax...