Corporate Taxes and Internal Borrowing within Multinational Firms
收藏NBER2012-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18415
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This paper develops a theoretical model of multinational firms with an internal capital market. Main reasons for the emergence of such a market are tax avoidance through debt shifting and the existence of institutional weaknesses and financial frictions across host countries. The model serves to
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美国国家经济研究局创建时间：
2012-09-01
