Qing Hong

University of Toronto - Department of Economics

150 St. George Street

Toronto, Ontario M5S 3G7

Canada

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In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment

CESifo Working Paper Series No. 1942
Number of pages: 29 Posted: 28 Mar 2007
Qing Hong and Michael Smart
University of Toronto - Department of Economics and University of Toronto - Department of Economics
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Citation 15

Abstract:

income shifting, tax planning, foreign direct investment, tax competition, thin capitalization