Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens
Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens
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Author / Creator
Publisher
Oxford University Press
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Language
English
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Publisher
Oxford University Press
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Contents
Abstract
Global firms finance themselves through foreign subsidiaries, often shell companies in tax havens, which obscures their true economic location in official statistics. We associate the universe of traded securities issued by firms in tax havens with their issuer's ultimate parent and restate bilateral investment positions to better refle...
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Full title
Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens
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Author / Creator
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TN_cdi_crossref_primary_10_1093_qje_qjab014
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1093_qje_qjab014
Other Identifiers
ISSN
0033-5533
E-ISSN
1531-4650
DOI
10.1093/qje/qjab014