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