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来源类型Working Paper
规范类型报告
DOI10.3386/w25516
来源IDWorking 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
URLhttps://www.nber.org/papers/w25516
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/583190
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Daniel G. Garrett,Juan Carlos Suárez Serrato. How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit. 2019.
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