- • Tables A.3-A.5 rerun our analyses restricting the sample to post-1992 observations. • Tables A.6-A.8 rerun our analyses on the aggregated dataset where the unit of analysis is origin country- destination type- year. • Table A.9 uses the Offshore Leaks Database to show that countries under heavier financial sanctions establish more shell companies in tax havens. Sanctioned in BIS Not Sanctioned in BIS No Data
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- Zucman, Gabriel. 2021. The Hidden Wealth of Nations. University of Chicago Press. Online Appendix In this appendix we present the figures and robustness checks that were mentioned in the main text. • Figure A.1 shows the geographical coverage of the BIS dataset. • Figure A.2 shows the amount of deposits reported in the BIS dataset over time. • Figure A.3 shows the number of reporting (destination) countries (both tax haven and nonhaven) in the BIS dataset. • Figure A.4 shows the increase in the number of financial sanctions over time. • Table A.1 shows that our main results do not change if we exclude dyads in which the origin country is under financial sanctions but the destination country is not in the sanctioning coalition.
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