Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets

By Michelle Hanlon, Edward L. Maydew, Jacob R. Thornock. 2013

148 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/f3e87fd3679bb12d8cea22448cc9b56788a66f0d

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In Accounting

1. Tao Chen
2. Chen Lin
3. Gary Gang Tian

In Economics and Econometrics

1. Tao Chen
2. Chen Lin

Citations in the corpus

• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “In a recent study, Hanlon, Maydew, and Thornock (2015) find that country-level information-sharing agreements with tax havens decrease the use of tax havens at the individual investor level.”
• The Value of Offshore Secrets: Evidence from the Panama Papers (2019, unknown): “Along similar lines, Tax Information Exchange Agreements (TIEAs), which allow tax authorities to exchange information with tax havens, have been shown to affect round-trip tax evasion (Hanlon, Maydew, and Thornock 2015) and bank deposits (Johannesen and Zucman 2014).”
• What is Real and What is Not in the Global FDI Network? (2019, unknown): “With these conversion factors, Real FDI by ultimate investor economy follows from the following simple formula: Real FDIUIEhi = δhi Real FDI IIE hi (3) To estimate the conversion factors, we rely on information from Orbis.”