author = { Cabral, Sónia Garcia, Joana AND Miranda, Raquel AND Peralta, Susana AND Santos, João Pereira dos },

title = { Treasure islands, real jobs? workers and anti-avoidance policies in a tax paradise },

publisher = {IZA - Institute of Labor Economics},

keywords = { corporate tax avoidance , labor market , substance requirements , matched employer-employee data , Graue Literatur },

year = {March 2025},

booktitle = {Discussion paper series / IZA ; no. 17799},

address = { Bonn, Germany },