QoG code: cri_taxhav
Share of contracts with 'tax haven' red flag. A contract has a 'tax haven' red flag in case two conditions are met: i) buyer and supplier are from different countries and ii) according to Financial Secrecy Index (https://www.financialsecrecyindex.com/en/) supplier country was classified as a tax haven.
| Dataset | No. Countries |
|---|---|
| Standard cross-section | 33 |
| Standard time-series | 33 |
| Dataset | Available for years |
|---|---|
| Standard time-series | 2011-2022 |
This variable has information from 2011 to 2022.