Trade Credit and Taxes

A-Tier
Journal: Review of Economics and Statistics
Year: 2016
Volume: 98
Issue: 1
Pages: 132-139

Authors (3)

Mihir A. Desai (not in RePEc) C. Fritz Foley (not in RePEc) James R. Hines Jr. (University of Michigan)

Score contribution per author:

1.341 = (α=2.01 / 3 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper analyzes the extent to which tax differences affect the use of trade credit. U.S.-owned affiliates in low-tax countries use trade

Technical Details

RePEc Handle
repec:tpr:restat:v:98:y:2016:i:1:p:132-139
Journal Field
General
Author Count
3
Added to Database
2026-02-02