| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25516 |
| 来源ID | Working Paper 25516 |
| How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit | |
| Daniel G. Garrett; Juan Carlos Suárez Serrato | |
| 发表日期 | 2019-02-04 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | Why do some firms adopt certain tax havens and how sensitive is the demand for tax havens? We address these questions by studying how the repeal of Section 936 tax credits affected firms with affiliates in Puerto Rico. We first describe the characteristics of US multinationals that were exposed to Section 936. We then show that the market value of exposed firms decreased after losing access to Section 936, implying that firms could not perfectly substitute to other tax havens. Finally, we find that firms exposed to Section 936 did not respond by expanding their network of tax havens. |
| 主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w25516 |
| 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/583190 |
| 推荐引用方式 GB/T 7714 | Daniel G. Garrett,Juan Carlos Suárez Serrato. How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit. 2019. |
| 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 | ||
| w25516.pdf（271KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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