HARTFIELD, A.; LIU, C.; SHEIKH, M. H. What determines tax havens? A historical investigation of tax haven factors . Economic Issues, [S. l.], v. 29, n. 2, p. 29–56, 2024. Disponível em: http://www.economicissues.org.uk/index.php/EI_OJS/article/view/390. Acesso em: 27 aug. 2026.