How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit
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Note: DOI: 10.1257/pandp.20191044
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- Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.
References listed on IDEAS
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Cited by:
- Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020.
"Cross-border tax evasion after the common reporting standard: Game over?,"
Journal of Public Economics, Elsevier, vol. 190(C).
- Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
- Chen, Meng-Ting & Feliciano, Zadia M., 2024. "Intangible assets, corporate tax credits and pharmaceutical establishments," Emerging Markets Review, Elsevier, vol. 60(C).
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More about this item
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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