In praise of tax havens: International tax planning and foreign direct investment

European Economic Review

Volumn 54, Issue 1, 2010, Pages 82-95

  Hong, Qing ^a   Smart, Michael ^b  

^a Department of Finance ^*  (Canada)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

Foreign direct investment; Income shifting; Tax competition; Tax planning; Thin capitalization

Indexed keywords

CAPITALISM; FOREIGN DIRECT INVESTMENT; GENERAL EQUILIBRIUM ANALYSIS; INDUSTRIALIZATION; MULTINATIONAL ENTERPRISE; TAX SYSTEM; WELFARE IMPACT;

EID: 73549114849     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.euroecorev.2009.06.006     Document Type: Review

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