Economic Effects of Regional Tax Havens

Preprint OPEN
Mihir A. Desai; C. Fritz Foley; James R. Hines;
  • Subject:
    • jel: jel:H87 | jel:F23 | jel:F21

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and ... View more
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