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International capital tax evasion and the foreign tax credit puzzle

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Author Info
Kimberley A. Scharf

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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.

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Publisher Info
Article provided by Canadian Economics Association in its journal Canadian Journal of Economics.

Volume (Year): 34 (2001)
Issue (Month): 2 (May)
Pages: 465-480
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Handle: RePEc:cje:issued:v:34:y:2001:i:2:p:465-480

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Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion

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This page was last updated on 2008-8-19.

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