UNSPECIFIED (2001) International capital tax evasion and the foreign tax credit puzzle. CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 34 (2). pp. 465-480. ISSN 0008-4085

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Abstract

In this paper we examine how the presence of international tax evasion affects the choice of a foreign tax credit by a capital exporting region. Since the credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. International tax evasion can thus help to rationalize the adoption of a tax credit in excess of a deduction-equivalent rate.

Item Type:	Journal Article
Subjects:	H Social Sciences > HC Economic History and Conditions
Journal or Publication Title:	CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE
Publisher:	UNIV TORONTO PRESS INC
ISSN:	0008-4085
Date:	May 2001
Volume:	34
Number:	2
Number of Pages:	16
Page Range:	pp. 465-480
Publication Status:	Published
URI:	http://wrap.warwick.ac.uk/id/eprint/12153

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