The demand for tax haven operations
WebThe demand for tax haven operations Mihir A. Desai, C. Fritz Foley and James Hines ( [email protected] ) Journal of Public Economics, 2006, vol. 90, issue 3, 513-531 Date: 2006 References: View references in EconPapers View complete reference list from CitEc Citations: View citations in EconPapers (217) Track citations by RSS feed http://mba.tuck.dartmouth.edu/pages/faculty/leslie.robinson/docs/MarkleRobinson.pdf
The demand for tax haven operations
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WebDesai et al. (2006) argue that tax haven operations facilitate tax avoidance by multinational firms and wealthy individuals, permitting them to allocate taxable income away from regulated high-tax jurisdictions. Profit-oriented banks may also make use of tax havens to store their profits, often in a non-transparent way (Janský, 2024). Web"The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February. Mihir A. Desai, 2003. "The Divergence between Book Income and Tax Income," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 169-208, National Bureau of Economic Research, Inc.
WebSep 21, 2004 · One percent greater sales and investment growth in nearby non-haven countries is associated with an 1.5 to two percent greater likelihood of establishing a tax haven operation. Keywords: Tax havens, tax competition, foreign direct investment, … WebThe demand for tax haven operations Author & abstract Download 27 References 185 Citations Most related Related works & more Corrections Author Listed: Desai, Mihir A. …
WebTax haven operations facilitate tax avoidance both by permitting firms to allocate taxable income away from high-tax jurisdictions and by reducing the burden of home country …
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WebAmazon.com: The demand for tax haven operations [An article from: Journal of Public Economics] eBook : Desai, M.A., Foley, C.F., Hines, J.R.: Kindle Store the infrared handbookWeb"The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February. Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, vol. 89(2), pages 432-440. the infrared handbook pdfWebtogether imply that the demand for tax haven operations is likely to increase over time, as are the concerns of non-haven policymakers. (Desai, Foley and Hines, 2006b, p. 530) ... a nearby LDC as firms are seduced away by the lower capital costs associated with tax haven operations (e.g. a diversion effect). On the other hand, to the extent ... the infrared companyWebThe Demand for Tax Haven Operations ABSTRACT What types of firms establish tax haven operations, and what purposes do these operations serve? Analysis of affiliate-level data … the infp maleWeb"The Demand for Tax Haven Operations" "The Demand for Tax Haven Operations" Michigan Law Authors. James Hines Jr. Areas of Interest. Tax Law. Publish Date. 2006 Publication. … the infrastructure and projects authorityWebJan 1, 2004 · The Demand for Tax Haven Operations Authors: Mihir A. Desai C. Fritz Fritz Foley James R. Hines Jr Discover the world's research 20+ million members 135+ million … the infragard programWebvariety of tax policies on foreign-source income use tax haven subsidiaries both more and less than U.S. MNCs. In thinking about international tax reform, it would be useful to understand how demand for tax haven operations varies across countries, and whether that variation can be explained by aspects of countries tax systems. the infp personality