دانلود مقاله ISI انگلیسی شماره 52043
عنوان فارسی مقاله

افتخار در میان پناهگاه های مالیاتی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
52043 2014 8 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
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عنوان انگلیسی
Honor among tax havens ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Public Economics, Volume 110, February 2014, Pages 74–81

کلمات کلیدی
پناهگاه های مالیاتی؛ اعتبار؛ رقابت مالیات
پیش نمایش مقاله
پیش نمایش مقاله افتخار در میان پناهگاه های مالیاتی

چکیده انگلیسی

A simple, partial equilibrium model of the supply of offshore tax havens is analyzed, when multinationals are capable of sheltering some of their worldwide income. This model provides a few contrasting predictions to those in “Tax Competition with Parasitic Tax Havens” by Slemrod and Wilson. Slemrod and Wilson model tax sheltering as a production process which uses up scarce resources in the tax haven providing it. Here, multinational firms can transfer some of their income costlessly to an offshore tax haven, which charges a fee for this privilege. (So there are no real resource costs to tax sheltering activity in this model.) But the tax havens must commit credibly to honor their implicit promise to keep tax rates low. The cost of sheltering income, the number of tax havens, and the extent to which multinational firms shelter income there are all determined by this credibility requirement. Although the tax rates in the rest of the world (the larger countries which are not tax havens) will affect the number of tax havens, they will have little or no effect on the amount of income which multinationals choose to shelter.

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