The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan

Type
Papers
Publication Date
2017/9
Author
Makoto Hasegawa and Kozo Kiyota
Language
英語
Bibliographic Information
Title: The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan

Journal: Journal of Public Economics 153: 92-110
Link: http://www.sciencedirect.com/science/article/pii/S0047272717301020