Economic Effects of Regional Tax Havens
收藏NBER2004-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w10806
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资源简介：
How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country taxes on
提供机构：
美国国家经济研究局
创建时间：
2004-10-01
