The legatum prosperity index and non-cooperative tax jurisdictions (2021)

dc.creatorPuente-López, José Luis
dc.creatorLis-Gutiérrez, Jenny-Paola
dc.creatorPulido-Flórez, Jhonathan Steven
dc.date2022-10-19T13:36:41Z
dc.date2022-10-19T13:36:41Z
dc.date2022
dc.date.accessioned2023-10-03T19:23:59Z
dc.date.available2023-10-03T19:23:59Z
dc.identifierJosé Luis Puente-López, Jenny Paola Lis-Gutiérrez, Jhonathan Steven Pulido-Flórez, The Legatum Prosperity Index and non-cooperative tax jurisdictions (2021), Procedia Computer Science, Volume 203, 2022, Pages 514-519, ISSN 1877-0509, https://doi.org/10.1016/j.procs.2022.07.072.
dc.identifier1877-0509
dc.identifierhttps://hdl.handle.net/11323/9573
dc.identifier10.1016/j.procs.2022.07.072
dc.identifierCorporación Universidad de la Costa
dc.identifierREDICUC - Repositorio CUC
dc.identifierhttps://repositorio.cuc.edu.co/
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/9169911
dc.descriptionThis paper aims to establish what are the differences in The Legatum Prosperity Index between 15 non-cooperative tax jurisdictions and the rest of the countries in their geographic regions? Our data were 149,739 records (from 2021) out of the 2,165,925 (2007-2021) available from the Legatum index. We used the Friedman test to verify the significance of the differences. We found that except for Angola and Yemen, the rest of the non-cooperative tax jurisdictions (Bahrain, Cabo Verde, Guyana, Hong Kong, Kuwait, Lebanon, Liberia, Mauritius, Oman, Qatar, Seychelles, Trinidad and Tobago, Singapore) performed better on the Prosperity Legatum index than the countries of the region. Analyzing specifically the tax havens with the best performance in the index, we identify that Singapore achieves a better performance in all 12 pillars, while Hong Kong has a worse performance only in "social capital". All this in comparison to the rest of the countries in the Asia Pacific region. This study opens the door to future works related to the reasons why 13 of the 15 non-cooperative tax jurisdictions perform better on the indicators and elements that make up each of the 12 pillars of prosperity.
dc.format6 páginas
dc.formatapplication/pdf
dc.formatapplication/pdf
dc.languageeng
dc.publisherElsevier BV
dc.publisherNetherlands
dc.relationProcedia Computer Science
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dc.relation[10]Masri, I. (2021) “International Tax Avoidance Practice in ASEAN-4 Multinational Company”. The International Journal of Business Review 4 (2): 141-154. https://ejournal.upi.edu/index.php/thejobsreview/article/view/40522
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dc.relation519
dc.relation514
dc.relation203
dc.rights© 2022 The Author(s). Published by Elsevier B.V.
dc.rightsAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rightshttp://purl.org/coar/access_right/c_abf2
dc.sourcehttps://www.sciencedirect.com/science/article/pii/S1877050922006779
dc.subjectTax haven
dc.subjectQuality of life
dc.subjectHong Kong
dc.subjectSingapore
dc.subjectThe Legatum prosperity index
dc.subjectData mining
dc.subjectNon-cooperative tax jurisdictions
dc.titleThe legatum prosperity index and non-cooperative tax jurisdictions (2021)
dc.typeArtículo de revista
dc.typehttp://purl.org/coar/resource_type/c_2df8fbb1
dc.typeText
dc.typeinfo:eu-repo/semantics/article
dc.typehttp://purl.org/redcol/resource_type/ART
dc.typeinfo:eu-repo/semantics/acceptedVersion
dc.typehttp://purl.org/coar/version/c_ab4af688f83e57aa
dc.coverage2021


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