Abstract: The exposure of several financial scandals and the crisis in 2008 revealed the true dimension of Tax Havens, and consequently brought them to the spotlight. Aiming to analyze the empirical research produced about Tax Havens, a sample of a time period of 10 years was collected from Scopus. To achieve this goal, an analysis was performed on a set of variables in order to characterize the investigators and the content of their articles in the selected sample. The results show that all continents are present in the sample, with Europe being the mos...
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Topics: 
Accounting
Public economics