Where Does Multinational Investment Go with Territorial Taxation? : Evidence from the UK /
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 2...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 2018/007 |
| Truy cập trực tuyến: | Full text available on IMF |