Tax Havens and the Production of Offshore FDI: An Empirical Analysis

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Institutional Distance and Foreign Subsidiary Performance in Emerging Markets: Moderating Effects of Ownership Strategy and Host-Country Experience (2016, unknown): “Based on 11 lists of tax havens compiled by Chavagneux et al. (2010), Haberly and Wo´jcik (2015) have produced a list of countries that have 75, 50 and 25 % levels of agreement on tax haven deﬁnition.”
The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015, methodology): “compiled over the course of over 30 years by different international organizations and researchers (Haberly and Wójcik 2014).”
What is Real and What is Not in the Global FDI Network? (2019, unknown): “In the few cases where the reported FDI positions by ultimate investor economies are incomplete or inconsistent with the FDI positions by immediate investor economies reported to the CDIS, we ignore them and proceed as if no breakdown by ultimate investor economy were available.(21) The reporting of”
The determinants of tax haven FDI (2016, methodology): “The third factor is linked to economic geography (Buckley, Sutherland, Voss, & El-Gohari, 2015; Haberly & Wójcik, 2014).”