Essays about: "Under Sheltering Puzzle"

Found 1 essay containing the words Under Sheltering Puzzle.

  1. 1. Corporate Tax Inversions and Reputational Costs - A Study on Board-Level Patriotism and the Decision to Expatriate

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Alexander Gjörup; Gustav Nilsson; [2016]
    Keywords : Tax Avoidance; Tax Inversion; Board Nationality; Reputational Costs; Under Sheltering Puzzle; Business and Economics;

    Abstract : Corporate inversion is the procedure of reincorporating abroad for tax purposes to reduce the corporate income tax. The purpose of this paper is two-fold. First, we evaluate the shareholder value creation aspect of U.S. READ MORE