Showing 1 - 9 of 9
We examine the role of withholding taxes on foreign portfolio in-vestment (FPI) and compliance frictions in obtaining foreign tax cred-its using data on bilateral FPI around the globe and on U.S. institu-tional investor's foreign holdings. Exploiting variation in withholding tax rates for 36...
Persistent link: https://www.econbiz.de/10012838339
We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement....
Persistent link: https://www.econbiz.de/10012889436
We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement efforts aimed at small and midsized enterprises (SME) can improve their information environments, which in turn could lead to increased bank commercial lending. Exploiting the...
Persistent link: https://www.econbiz.de/10012851033
We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement efforts aimed at small and midsized enterprises (SME) can improve their information environments, which in turn could lead to increased bank commercial lending. Exploiting the...
Persistent link: https://www.econbiz.de/10013241014
Amid growing globalization, many countries have offered significant tax incentives to attract corporate investment. Prior research studies the role such tax incentives play in firms' location and investment choices. However, we have limited evidence on the role tax enforcement plays in those...
Persistent link: https://www.econbiz.de/10012831125
Persistent link: https://www.econbiz.de/10013499354
Persistent link: https://www.econbiz.de/10014443125
Persistent link: https://www.econbiz.de/10014290326
Persistent link: https://www.econbiz.de/10010468716