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Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens

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NBER2020-03-01 更新2025-01-04 收录
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Global firms finance themselves through foreign subsidiaries, often shell companies in tax havens, which obscures their true economic location in official statistics. We associate the universe of traded securities issued by firms in tax havens with their issuer's ultimate parent and restate

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2020-03-01
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