Abstract

http://ssrn.com/abstract=704221
 
 

References (13)



 
 

Citations (13)



 


 



Do Tax Havens Divert Economic Activity?


Mihir A. Desai


Harvard Business School - Finance Unit; National Bureau of Economic Research (NBER)

C. Fritz Foley


Harvard Business School; National Bureau of Economic Research (NBER)

James R. Hines Jr.


University of Michigan; NBER

April 2005

Ross School of Business Paper No. 1024

Abstract:     
When multinational firms expand their operations in tax havens, do they divert activity from non-havens? Much of the debate on tax competition presumes that the answer to this question is yes. This paper offers a model for examining the relationship between activity in havens and non-havens, and discusses the implications of recent evidence in light of that model. Properly interpreted, the evidence suggests that tax haven activity enhances activity in nearby non-havens.

Number of Pages in PDF File: 12

Keywords: Tax havens, tax competition, foreign direct investment, investment, multinational firms

JEL Classification: H87, F23, F21

working papers series





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Date posted: April 21, 2005  

Suggested Citation

Desai, Mihir A. and Foley, C. Fritz and Hines Jr., James R., Do Tax Havens Divert Economic Activity? (April 2005). Ross School of Business Paper No. 1024. Available at SSRN: http://ssrn.com/abstract=704221 or http://dx.doi.org/10.2139/ssrn.704221

Contact Information

Mihir A. Desai (Contact Author)
Harvard Business School - Finance Unit ( email )
Boston, MA 02163
United States
617-495-6693 (Phone)
617-496-6592 (Fax)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
C. Fritz Foley
Harvard Business School ( email )
Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States
617-495-6375 (Phone)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
James Rodger Hines
University of Michigan ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
NBER
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
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