Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models

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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Bibliographic Details
Main Author: Paulo Mourao
Format: Article
Language:English
Published: SGH Warsaw School of Economics, Collegium of Economic Analysis 2020-01-01
Series:Econometric Research in Finance
Online Access:http://www.erfin.org/journal/index.php/erfin/article/view/82
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spelling doaj-b1c292abf89a4975acfe23539d368f7a2020-11-25T01:29:33ZengSGH Warsaw School of Economics, Collegium of Economic Analysis Econometric Research in Finance2451-19352451-23702020-01-0151Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC ModelsPaulo Mourao0University of MinhoThe 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.http://www.erfin.org/journal/index.php/erfin/article/view/82
collection DOAJ
language English
format Article
sources DOAJ
author Paulo Mourao
spellingShingle Paulo Mourao
Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
Econometric Research in Finance
author_facet Paulo Mourao
author_sort Paulo Mourao
title Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
title_short Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
title_full Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
title_fullStr Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
title_full_unstemmed Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
title_sort exploring the likelihood of a country being a tax haven using mimic models
publisher SGH Warsaw School of Economics, Collegium of Economic Analysis
series Econometric Research in Finance
issn 2451-1935
2451-2370
publishDate 2020-01-01
description 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.
url http://www.erfin.org/journal/index.php/erfin/article/view/82
work_keys_str_mv AT paulomourao exploringthelikelihoodofacountrybeingataxhavenusingmimicmodels
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