How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit
收藏NBER2019-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w25516
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资源简介：
Why do some firms adopt certain tax havens and how sensitive is the demand for tax havens? We address these questions by studying how the repeal of Section 936 tax credits affected firms with affiliates in Puerto Rico. We first describe the characteristics of US multinationals that were exposed to
提供机构：
美国国家经济研究局
创建时间：
2019-02-01
