Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
收藏NBER2002-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9057
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资源简介：
This paper investigates the determinants of corporate expatriations. American corporations that seek to avoid U.S. taxes on their foreign incomes can do so by becoming foreign corporations, typically by 'inverting' the corporate structure, so that the foreign subsidiary becomes the parent company
提供机构：
美国国家经济研究局
创建时间：
2002-07-01
