Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets
We empirically investigate one form of illegal investor-level tax evasion and its effect on foreign portfolio investment. In particular, we examine a form of round-tripping tax evasion in which U.S. individuals hide funds in entities located in offshore tax havens and then invest those funds in U.S....
| Príomhchruthaitheoirí: | , , |
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| Rannpháirtithe: | |
| Formáid: | Alt |
| Teanga: | en_US |
| Foilsithe / Cruthaithe: |
American Finance Association/Wiley
2015
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| Rochtain ar líne: | http://hdl.handle.net/1721.1/98848 https://orcid.org/0000-0002-7009-1310 |