The Use of Tax Havens in Exemption Regimes
收藏NBER2011-12-01 更新2025-01-04 收录
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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
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美国国家经济研究局创建时间：
2011-12-01
