Corporate Taxes and Internal Borrowing within Multinational Firms
收藏数据链接：
官方服务：
资源简介：
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
提供机构：
美国国家经济研究局创建时间：
2012-09-01
