Unintended Consequences of Eliminating Tax Havens
NBER Working Paper No. 24850
---- Acknowledgments ----
I am very grateful for comments and suggestions from James Albertus, Joe Altonji, Rosanne Altshuler, Peter Arcidiacono, Alan Auerbach, Johannes Becker, Anusha Chari, Michael Devereux, Dhammika Dharmapala, Jonathan Dingel, Rafael Dix-Carneiro, John Friedman, Clemens Fuest, Tarek Hassan, Jim Hines, Niels Johannesen, Lisa Kahn, Karam Kang, Amit Khandelwal, Henrik Kleven, Wojciech Kopczuk, Brian Kovak, Adam Looney, Jon Meer, Peter Merrill, Tom Neubig, Eric Ohrn, Toan Phan, Jim Poterba, Brendan Price, Nirupama Rao, Josh Rauh, Ethan Rouen, Stephen Ryan, Nathan Seegert, Joel Slemrod, Chris Stanton, Max Todtenhaupt, Ludvig Wier, Daniel Xu, Danny Yagan, Owen Zidar, Gabriel Zucman, and Eric Zwick, as well as from seminar participants at ASSA, CESifo Venice Summer Institute, Columbia, HBS, ITFP, NBER Public Economics and Business Tax Conferences, NTA, NY Federal Reserve, Trinity University, UC Davis, UNC, University of Copenhagen, University of Michigan, University of Notre Dame Conference on Unilateralism, University of Zurich Conference on Public Finance in Developing Countries, US Treasury, Washington University (Olin), World Bank, and Yale. I am thankful to Nirupama Rao for sharing code, to Eric Ohrn for sharing data, and to John Oliver and Lin-Manuel Miranda for bringing x936 to my attention. Dan Garrett, Yamac Isik, Xian Jiang, Stephanie Karol, Ethan McClure, Linh Nguyen, Matt Panhans, Harsh Parikh, and Kevin Roberts provided outstanding research assistance. This project benefited from funding from the Kauffman Foundation and the International Tax Policy Forum and from visiting fellowships at Chicago Booth's Initiative on Global Markets and Yale University. All errors remain my own. Email: firstname.lastname@example.org; Web: www.jcsuarez.com. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.