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Christina Lewellen Explains the Risks Companies See in Tax Havens

Christina Lewellen, assistant professor of accounting, conducted a research study that compared companies incorporated in countries that are not tax havens and companies in the same country that incorporated in one of the 20 tax havens.

“Basically, we found that investors view tax havens as having additional risks,” said Lewellen. “Because of this, the cost of equity capital of companies incorporated in tax havens is higher than other companies.

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