Fiscal Paradise: Foreign Tax Havens and American Business

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ID: 295770
1994
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Abstract
The tax haven affiliates of American corporations account for more than 20 percent of U. S. foreign direct investment, and nearly a third of the foreign profits of U. S. firms. American companies report extraordinarily high profit rates on their tax haven investments in 1982. This behavior implies that the revenue-maximizing tax rate for a typical haven is around 5–8 percent. American (and foreign) investment in tax havens has an uncertain effect on U. S. tax revenue, but since low tax rates encourage American companies to shift profits out of high-tax foreign countries, it is possible that low foreign tax rates ultimately enhance U. S. tax collections.
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openalex_W3123040380 Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors James R. Hines, E. M. Rice
Journal the quarterly journal of economics
Year 1994
DOI
10.2307/2118431
URL
https://doi.org/10.2307/2118431
Keywords Keywords not found

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