Lessons from Behavioral Responses to International Taxation
- 1 June 1999
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 52 (2) , 305-322
- https://doi.org/10.1086/ntj41789395
Abstract
This paper considers the impact of international taxation on patterns of foreign direct investment and on the extent of international tax avoidance activity. Recent evidence indicates that taxation...Keywords
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