Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform
Author(s) -
Sebastien Bradley,
Estelle Dauchy,
Makoto Hasegawa
Publication year - 2013
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.2351365
Subject(s) - tax reform , international economics , tax credit , business , economics , corporate tax , value added tax , ad valorem tax , monetary economics , public economics , international trade , tax avoidance , accounting
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