Catch Me If You Can: U.S. Tax Treaties and Shifts in Offshore Investments

Data and codes:

"Catch Me If You Can: U.S. Tax Treaties and Shifts in Offshore Investments" by Denis Gorea

The attached folder contains all the data and codes used to produce the results in this paper. The python subfolder includes the codes used to generate the figures, while the stata subfolder generates the regressions results.

Use the readme file in the folder to find your way around the codes.

I'm also attaching two separate csv files that contain the raw IRS and TIC data for all tax havens that report asset holdings and incomes to the U.S. authorities. I've compiled these files solely for research purposes. All credit goes to the original data providers (U.S. Dept of Treasury and IRS).

Please email the author if you spot any errors.