How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit

被引：2
|
作者：
Garrett, Daniel [1 ]
Suarez Serrato, Juan Carlos [1 ,2 ]
机构：
[1] Duke Univ, 213 Social Sci, Durham, NC 27705 USA
[2] NBER, Cambridge, MA 02138 USA
来源：
AEA PAPERS AND PROCEEDINGS | 2019年 / 109卷
关键词：
D O I：
10.1257/pandp.20191044
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
引用
收藏
页码：493 / 499
页数：7
相关论文
共 50 条
  • [1] TAX HAVENS FOR CORPORATIONS - STARCHILD,A
    不详
    [J]. JOURNAL OF ACCOUNTANCY, 1979, 148 (06): : 98 - 98
  • [2] Multinational corporations and tax havens: evidence from country-by-country reporting
    Garcia-Bernando, Javier
    Jansky, Petr
    Torslov, Thomas
    [J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2021, 28 (06) : 1519 - 1561
  • [3] Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting
    Javier Garcia-Bernardo
    Petr Janský
    Thomas Tørsløv
    [J]. International Tax and Public Finance, 2021, 28 : 1562 - 1562
  • [4] Multinational corporations and tax havens: evidence from country-by-country reporting
    Javier Garcia-Bernardo
    Petr Janský
    Thomas Tørsløv
    [J]. International Tax and Public Finance, 2021, 28 : 1519 - 1561
  • [5] HOW TRA CHANGES TAX CLIMATE FOR USING POSSESSIONS AND WHTC CORPORATIONS
    WOODS, BA
    ABRUTYN, M
    [J]. JOURNAL OF TAXATION, 1977, 46 (02): : 92 - 98
  • [6] Identity of Asian Multinational Corporations: influence of tax havens
    Pereira, Vijay
    Temouri, Yama
    Jones, Chris
    Malik, Ashish
    [J]. ASIAN BUSINESS & MANAGEMENT, 2019, 18 (05) : 325 - 336
  • [7] Identity of Asian Multinational Corporations: influence of tax havens
    Vijay Pereira
    Yama Temouri
    Chris Jones
    Ashish Malik
    [J]. Asian Business & Management, 2019, 18 : 325 - 336
  • [8] Financial secrecy, tax havens, and liquidity: evidence from non-US stocks
    Fatemi, Darius
    Kim, Jang-Chul
    [J]. EJOURNAL OF TAX RESEARCH, 2024, 22 (01): : 95 - 125
  • [9] Corporate investments in tax havens: evidence from India
    Mukundhan, K., V
    Sahasranamam, Sreevas
    Cordeiro, James J.
    [J]. ASIAN BUSINESS & MANAGEMENT, 2019, 18 (05) : 360 - 388
  • [10] Corporate investments in tax havens: evidence from India
    K. V. Mukundhan
    Sreevas Sahasranamam
    James J. Cordeiro
    [J]. Asian Business & Management, 2019, 18 : 360 - 388
12345