International capital tax evasion and the foreign tax credit puzzle

Kimberley Scharf

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)


In this paper we examine how the presence of international tax evasion affects the choice of a foreign tax credit by a capital exporting region. Since the credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. International rax evasion can thus help to rationalize the adoption of a tax credit in excess of a deduction-equivalent rate.

Original languageEnglish
Pages (from-to)465-480
Number of pages16
JournalCanadian Journal of Economics
Issue number2
Publication statusPublished - 2001

ASJC Scopus subject areas

  • Economics and Econometrics


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