| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w10806 |
| 来源ID | Working Paper 10806 |
| Economic Effects of Regional Tax Havens | |
| Mihir A. Desai; C. Fritz Foley; James R. Hines | |
| 发表日期 | 2004-10-04 |
| 出版年 | 2004 |
| 语种 | 英语 |
| 摘要 | 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 to defer home country taxes on foreign income. Ownership of tax haven affiliates is associated with reduced tax payments by nearby non-haven affiliates, the size of the effect being equivalent to a 20.8 percent tax rate reduction. The evidence also indicates that use of tax havens indirectly stimulates the growth of operations in non-haven countries in the same region. A one percent greater likelihood of establishing a tax haven affiliate is associated with 0.5 to 0.7 percent greater sales and investment growth by non-haven affiliates, implying a complementary relationship between haven and non-haven activity. The ability to avoid taxes by using tax haven affiliates therefore appears to facilitate economic activity in non-haven countries within regions. |
| 主题 | Public Economics ; International Economics ; International Factor Mobility |
| URL | https://www.nber.org/papers/w10806 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/568439 |
| 推荐引用方式 GB/T 7714 | Mihir A. Desai,C. Fritz Foley,James R. Hines. Economic Effects of Regional Tax Havens. 2004. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w10806.pdf（155KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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