In response to the rise of foreign tax haven usage by multinational corporations, several U.S. states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm's state income tax return. We examine the revenue effects of this...

Incorporating the firm’s corporate parent in a tax haven is a major decision that receives significant attention from many stakeholders, yet certain implications of this corporate strategy remain unclear. While tax haven incorporation offers tax savings, it also imposes risks that are...

Incorporating the firm’s corporate parent in a tax haven is a major decision that receives significant attention from many stakeholders, yet certain implications of this corporate strategy remain unclear. While tax haven incorporation offers tax savings, it also imposes risks that are...