Tax Havens
Investment Distortions and Policy Options
Datos Bibliográficos
| ID | 11967671 |
|---|---|
| Autores | David W Conklin (autor de correspondencia), Darroch A Robertson |
| Año | 1999 |
| Volumen | 25 |
| Número | 3 |
| Páginas | 333-333 |
| Fecha de publicación | 1999-09-01 |
| Peer Reviewed | Sí |
| Open Access | No |
| Tipo | ARTICLE |
| Revista | Canadian Public Policy (JOURNAL) |
| Identificadores de la revista | ISSN: 0317-0861 • E-ISSN: 1911-9917 |
| Editorial | JSTOR (PUBLISHER) |
| DOI | 10.2307/3551523 |
| OpenAlex | W2004100476 |
| Idioma | EN |
| Referencias citadas | 4 |
Differences in business income tax rates among nations create the opportunity for tax minimization by diverting capital through lower tax jurisdictions. Furthermore, the opportunity to use a tax haven alters the relative rates of return between domestic and foreign investment. Financing reporting is often not sufficient to inform existing or potential stakeholders about the use of tax havens, limiting their ability to evaluate the risk of share price fluctuations in response to changes in tax regimes. For Canada, both national and international policy action is warranted in the context of these increasingly important issues
Business · Economics · International economics · Investment (military · Monetary economics · Political science · Politics · Public economics · Tax policy · Tax reform · Corporate Taxation and Avoidance · Economic and Fiscal Studies · Taxation and Legal Issues
| Velocidad de citación | historical |
|---|---|
| Altamente citado | No |