Do Tax Havens Divert Economic Activity

By Mihir A. Desai, C. Fritz Foley, James R. Hines Jr.. 2006

197 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/59f448dbd62e61be8a227a8527d670d9fd756c78

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Gordon Richardson
2. Roman Lanis
3. Grantley Taylor
4. Dhammika Dharmapala
5. C. Fritz Foley
6. Rohan Williamson
7. C. Jones
8. Kristin J. Forbes

In Economics and Econometrics

1. Gordon Richardson
2. Grantley Taylor
3. Roman Lanis
4. Dhammika Dharmapala
5. Rohan Williamson
6. C. Jones
7. C. Fritz Foley
8. Kristin J. Forbes

In Political Science and International Relations

1. C. Jones
2. Kristin J. Forbes
3. Dhammika Dharmapala
4. Yama Temouri

Citations in the corpus

• Determinants of transfer pricing aggressiveness: empirical evidence from Australian firms (2013, background): “amount of domestic taxes paid on foreign income (Desai et al., 2006).”
• The determinants of tax haven FDI (2016, background): “In terms of the econometric evidence, Desai et al. (2006a) find that US companies with high R&D to sales ratios are more likely to have tax haven subsidiaries.”
• International Tax Competition and Coordination (2014, unknown): “On this, see Devereux, Griffith and Klemm (2002), Auerbach (2006), Clausing (2007), Sørensen (2007), Devereux, Lockwood and Redoano (2008).”
• Watch What I Do, Not What I Say: the Unintended Consequences of the Homeland Investment Act (2011, background): “Altshuler and Grubert (2003) and Desai, Foley, and Hines (2003) illustrate that holding company structures have these effects, and Desai, Foley, and Hines (2006) show that affiliates in tax havens are instrumental in facilitating the deferral of U.S. taxes, whether or not they are classified as…”