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This repository has been archived by the owner on Dec 3, 2023. It is now read-only.

This repository stores data and code to reproduce a research paper on the impact of BEPS Action 5 and reviews of the EU Code of Conduct on Special Economic Zones in Latin Amercia and the Caribbean.

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Special Economic Zones, BEPS Action 5 and EU Code of Conduct

This repository contains methodology, data and code used to produce the paper "SEZs Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future".

The methodology files follow the steps that the paper takes and shows how figures are calculated, and what methodological decisions are taken. For description + raw code, please consult R/methodology.Rmd For description and output, consult R/methodology.html or R/methodology.md

The data_preparation files contain information about how raw datasets were processed. It also describes how the sez_rates dataset was constructed. See R/data_preparation.Rmd or R/data_preparation.html for description + raw code

The different data folders contain datasets used and produced in the project. Please consult the data preparation and methodology files regarding their sources, and how they are used in the project.

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This repository stores data and code to reproduce a research paper on the impact of BEPS Action 5 and reviews of the EU Code of Conduct on Special Economic Zones in Latin Amercia and the Caribbean.

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