Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
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. Th...
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| Format: | Article |
| Language: | English |
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SGH Warsaw School of Economics, Collegium of Economic Analysis
2020-01-01
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| Series: | Econometric Research in Finance |
| Online Access: | http://www.erfin.org/journal/index.php/erfin/article/view/82 |