Endogenous Tax Policy and Economic Growth of Tax Havens

Luisa Blanco* Cynthia Rogers** Abstract That tax haven policies contribute to favorable economic growth in tax haven countries is widely accepted in international policy dialogues. There is, however, minimal empirical evidence to substantiate this assertion. Empirical investigations are hampered by the likely endogeneity of tax haven policies to underlying growth outcomes. Using a sample of 155 countries from 1982 to 2003, we find that the standard tax haven variable is…
 Assistant Professor, Pepperdine University School of Public Policy, Malibu, USA
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