International capital tax evasion and the foreign tax credit puzzle

Article, Preprint OPEN
Kimberley Scharf;
  • Journal: Canadian Journal of Economics,volume 34,issue 2 May,pages465-480
  • Subject:
    • jel: jel:H21 | jel:H26

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region. Since a foreign tax credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion ... View more
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