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About the Researcher(s)/Author(s)


1. “What is BEPS?” Organisation for Economic Co-operation and Development (OECD),   Go to ⤴︎
3. “How Elastic Is the Demand for Tax Havens? Evidence from the US Possessions Corporation Tax Credit,” Garrett DG, Suárez Serrato JC. NBER Working Paper 25516, January 2019.   Go to ⤴︎
4. “Unintended Consequences of Eliminating Tax Havens,” Suárez Serrato JC. NBER Working Paper 24850, revised December 2019.   Go to ⤴︎
5. “Do Taxes Matter? Lessons from the 1980s,” Slemrod J. NBER Working Paper 4008, March 1992, and American Economic Review 82(2), April 1992, pp. 250–256.   Go to ⤴︎
6. While Puerto Rico is a US possession, affiliates in Puerto Rico are treated as foreign entities for international tax purposes. Prior to the Tax Cuts and Jobs Act of 2017, US multinationals could defer the repatriation of foreign income.   Go to ⤴︎
7. “The Effect of Taxes on Investment and Income Shifting to Puerto Rico,” Grubert H, Slemrod J. NBER Working Paper 4869, September 1994, and Review of Economics and Statistics 80(3), August 1998, pp. 365–373.   Go to ⤴︎
8. “Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,” Desai MA, Hines JR. NBER Working Paper 9057, July 2002, and National Tax Journal 55(3), September 2002, pp. 409–440.   Go to ⤴︎
9. Desai and Hines, ibid.; “Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?” Bradley S. Working Paper, LeBow College of Business, Drexel University, August 2012; “What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement,” Hanlon M, Slemrod J. Journal of Public Economics 93(1–2), February 2009, pp. 126–141; and “The Deterrence Effect of Whistleblowing — An Event Study of Leaked Customer Information from Banks in Tax Havens,” Johannesen N, Stolper T. Working Paper, Max Planck Institute for Tax Law and Public Finance, revised November 2017.   Go to ⤴︎
10. While much of the literature examines the investment effects of corporate tax changes, a novel contribution of my paper is that it directly examines the effects on firm-level labor demand.   Go to ⤴︎
11. “Local Multipliers,” Moretti E. American Economic Review 100(2), May 2010, pp. 373–377. Go to ⤴︎

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