Do Tax Havens Divert Economic Activity?

Hines, James R. Jr.

Do Tax Havens Divert Economic Activity?

dc.contributor.author	Hines, James R. Jr.
dc.contributor	Desai, Mihir A.
dc.contributor	Foley, C. Fritz
dc.date.accessioned	2006-05-18T15:47:30Z
dc.date.available	2006-05-18T15:47:30Z
dc.date.issued	2005
dc.identifier	1024	en
dc.identifier.uri	https://hdl.handle.net/2027.42/39145
dc.description.abstract	When multinational firms expand their operations in tax havens, do they divert activity from non-havens? Much of the debate on tax competition presumes that the answer to this question is yes. This paper offers a model for examining the relationship between activity in havens and non-havens, and discusses the implications of recent evidence in light of that model. Properly interpreted, the evidence suggests that tax haven activity enhances activity in nearby non-havens.	en
dc.format.extent	217077 bytes
dc.format.mimetype	application/pdf
dc.language.iso	en_US
dc.publisher	n/a	en
dc.subject	Tax Havens	en
dc.subject.classification	Business Economics	en
dc.title	Do Tax Havens Divert Economic Activity?	en
dc.type	Working Paper	en_US
dc.subject.hlbsecondlevel	Economics	en_US
dc.subject.hlbtoplevel	Business	en_US
dc.contributor.affiliationother	Harvard University	en
dc.contributor.affiliationother	Harvard University	en
dc.contributor.affiliationumcampus	Ann Arbor
dc.description.bitstreamurl	http://deepblue.lib.umich.edu/bitstream/2027.42/39145/1/1024.pdf	en_US
dc.owningcollname	Business, Stephen M. Ross School of - Working Papers Series

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