This paper provides theoretical and empirical evidence of the link between the use of tax haven subsidiaries by multinational enterprises (MNEs) and firm performance, as measured by total factor productivity. We find that the use of tax havens has no impact on economic dynamism for a sample of MNEs from across the OECD. Our results have significant policy implications in terms of the role of tax havens in the world economy
Today, multinationals play a leading role in shaping the economic relations in the world. Their inve...
Tax havens have attracted increasing attention from policymakers in recent years. This paper provide...
Offshore activities of multinational enterprises challenged the traditi- onal measures of foreign di...
This paper provides theoretical and empirical evidence of the link between the use of tax haven subs...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise\u27s (MNEs) decision to set up ta...
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and sc...
By taking an objective and scientific bibliometric analysis approach, this paper presents the first ...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper investigates the effect of tax haven operations on the tax liabilities of corporate group...
This paper analyzes the tax haven investment behavior of multinational firms from a country that exe...
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
This paper aims to quantify the impact of direct equity ownership links between Slovak companies and...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper examines the association between a series of income shifting incentives including multina...
Today, multinationals play a leading role in shaping the economic relations in the world. Their inve...
Tax havens have attracted increasing attention from policymakers in recent years. This paper provide...
Offshore activities of multinational enterprises challenged the traditi- onal measures of foreign di...
This paper provides theoretical and empirical evidence of the link between the use of tax haven subs...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise\u27s (MNEs) decision to set up ta...
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and sc...
By taking an objective and scientific bibliometric analysis approach, this paper presents the first ...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper investigates the effect of tax haven operations on the tax liabilities of corporate group...
This paper analyzes the tax haven investment behavior of multinational firms from a country that exe...
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
This paper aims to quantify the impact of direct equity ownership links between Slovak companies and...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper examines the association between a series of income shifting incentives including multina...
Today, multinationals play a leading role in shaping the economic relations in the world. Their inve...
Tax havens have attracted increasing attention from policymakers in recent years. This paper provide...
Offshore activities of multinational enterprises challenged the traditi- onal measures of foreign di...