Tax Competition With Parasitic Tax Havens
收藏NBER2006-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w12225
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资源简介：
We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of tax
提供机构：
美国国家经济研究局
创建时间：
2006-05-01
