Thi, Hoang Ha Nguyen; Weichenrieder, Alfons J. - 2023
Following numerous high-profile international initiatives, tax haven jurisdictions have been nudged into agreeing on … havens. As GDP data are missing for many small tax haven jurisdictions, we use night light data as a proxy for economic … activity. Depending on the exact list of tax havens, using this proxy allows us to increase the number of tax haven …