Externalities in International Tax Enforcement: Theory and Evidence
收藏NBER2020-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w26899
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资源简介：
We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on
提供机构：
美国国家经济研究局
创建时间：
2020-03-01
