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International capital tax evasion and the foreign tax credit puzzle

Kimberley Scharf

Canadian Journal of Economics, 2001, vol. 34, issue 2, 465-480

Abstract: 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)
Date: 2001
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Working Paper: International capital tax evasion and the foreign tax credit puzzle (1997) Downloads
Working Paper: International Capital Tax Evasion and the Foreign Tax Credit Puzzle (1995) Downloads
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Handle: RePEc:cje:issued:v:34:y:2001:i:2:p:465-480