Share of contracts with tax haven red flag

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.

Type of variable
Continuous
Downloaded by QoG on
2023-01-25
Last updated by source
2023-01-25
Details of this variable in our compilation datasets
Dataset No. Countries
Standard cross-section 33
Standard time-series 33
Dataset Available for years
Standard time-series 2011-2022

Country coverage

Click here to see the full list of countries
  • Austria
  • Belgium
  • Bulgaria
  • Croatia
  • Cyprus (1975-)
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France (1963-)
  • Germany
  • Greece
  • Hungary
  • Iceland
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • Moldova
  • Netherlands
  • North Macedonia
  • Norway
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Sweden
  • Switzerland
  • United Kingdom

Year coverage

This variable has information from 2011 to 2022.