Competition and efficiency: application to tax haven, profit shifting and platform competition

Doctoral thesis OPEN
Oh, David Kyungtaek;
(2017)

The first chapter considers the tax information exchange agreement as a way to draw Pareto improvement between off-shore tax havens and non-haven countries. Individuals who reside in a non-haven country choose the volume of tax evasion to maximize the expected payoff wh... View more
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