Desai, Mihir A. (contributor); Foley, C. Fritz (contributor) - 2005
. Properly interpreted, the evidence suggests that tax
haven activity enhances activity in nearby non-havens.
JEL …-tax countries are also the firms most likely to initiate tax
haven operations. The complementarity between haven and non … facing a firm with the option of making a discrete investment in a
tax haven location. Part of the return to investing in …