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Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?

Carmen Comăniciu ()
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Carmen Comăniciu: “Lucian Blaga†University of Sibiu

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 686-694

Abstract: The importance of FDI is increasing in the last period, due to their impact on economic growth and development, creating new jobs, increasing productivity. So, many countries are trying to implement economic, financial and fiscal rules and procedures to attract as many foreign investors as possible. Gaps and mismatches between different tax systems are followed by multinational companies, in the spirit of erosion of the tax base and the existence of a lower tax burden. By analyzing the rankings regarding taxation and doing business published periodically by international bodies, a series of correlations can be identified between the indicators considered in order to make these rankings to detect shortcomings in certain jurisdictions. For this reason, through this article we will try to identify what kind of correlation exists between the Ease of Doing Business Index and the Haven Score, taking into account the values registered by the EU Member States.

Keywords: ease of doing business; Haven score; paying taxes; multinational companies (search for similar items in EconPapers)
JEL-codes: M20 H32 H26 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:686-694