This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...

In this study, we contribute to the evaluation of the performance of the German science and research system by analyzing the dynamics of transnational patent filings of German inventors in an international comparison over the past 20 years. Besides country-specific analyses, we further...

This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...