International Capital Mobility and Tax Evasion
收藏NBER1987-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2460
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资源简介：
This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a regime
提供机构：
美国国家经济研究局
创建时间：
1987-12-01
