Unintended Consequences of Eliminating Tax Havens
NBER Working Paper No. 24850
---- Acknowledgments ----
I am very grateful for comments and suggestions from Joe Altonji, Peter Arcidiacono, Alan Auerbach, Johannes Becker, Michael Devereux, Dhammika Dharmapala, Jonathan Dingel, Rafael Dix-Carneiro, Jim Hines, Niels Johannesen, Lisa Kahn, Karam Kang, Amit Khandelwal, Brian Kovak, Adam Looney, Jon Meer, Peter Merrill, Tom Neubig, Eric Ohrn, Toan Phan, Brendan Price, Nirupama Rao, Josh Rauh, Ethan Rouen, Stephen Ryan, 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 CESifo Venice Summer Institute, Columbia, HBS, Trinity University, UC Davis, University of Copenhagen, University of Michigan, Washington University (Olin), 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 §936 to my attention. Dan Garrett, Yamac Isik, Xian Jiang, Stephanie Karol, Ethan McClure, Linh Nguyen, Matt Panhans, and Harsh Parikh provided outstanding research assistance. This project benefited from funding from the Kauffman Foundation, the International Tax Policy Forum, and from visiting fellowships at Chicago Booth’s Initiative on Global Markets and Yale University. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.