The Use of Tax Havens in Exemption Regimes
收藏NBER2011-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w17644
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资源简介：
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The
提供机构：
美国国家经济研究局
创建时间：
2011-12-01
