How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit
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We are very grateful for comments and suggestions from Dhammika Dharmapala, Brian Gibbons, Jim Hines, Peter Merrill, Eric Ohrn, and Gabriel Zucman. Suárez Serrato gratefully acknowledges funding and support from the Kauffman Foundation and the International Tax Policy Forum. This paper was prepared for the AEA P&P session entitled Taxing in a Globalized World organized by Gabriel Zucman at the 2019 ASSA meeting. We thank the organizers and session participants for comments. All errors remain our own. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.