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International Capital Mobility and Tax Evasion

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NBER1987-12-01 更新2025-01-04 收录
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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

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1987-12-01
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