International capital tax evasion and the foreign tax credit puzzle
Canadian Journal of Economics, 2001, vol. 34, issue 2, 465-480
In this paper we examine how the presence of international tax evasion affects the choice of a foreign tax credit by a capital exporting region. Since the credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. International tax evasion can thus help to rationalize the adoption of a tax credit in excess of a deduction-equivalent rate.
JEL-codes: H21 H26 (search for similar items in EconPapers)
References: Add references at CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
https://links.jstor.org/sici?sici=0008-4085%282001 ... CTEAT%3E2.0.CO%3B2-D (text/html)
only available to JSTOR subscribers
Working Paper: International capital tax evasion and the foreign tax credit puzzle (1997)
Working Paper: International Capital Tax Evasion and the Foreign Tax Credit Puzzle (1995)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:cje:issued:v:34:y:2001:i:2:p:465-480
Ordering information: This journal article can be ordered from
https://www.economic ... ionen/membership.php
Access Statistics for this article
Canadian Journal of Economics is currently edited by Katherine Cuff
More articles in Canadian Journal of Economics from Canadian Economics Association Canadian Economics Association Prof. Werrner Antweiler, Treasurer UBC Sauder School of Business 2053 Main Mall Vancouver, BC, V6T 1Z2. Contact information at EDIRC.
Bibliographic data for series maintained by Prof. Werner Antweiler ().