Unintended Consequences of Eliminating Tax Havens
收藏NBER2018-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w24850
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资源简介：
Eliminating firms' access to tax havens can have unintended consequences for their domestic economic activity. We study a policy that limited profit shifting by US multinationals and show it raised the tax cost of domestic investment. Firms affected by the policy responded by reducing investment and
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美国国家经济研究局创建时间：
2018-07-01
