Taking the long way home: US tax evasion and offshore investments in US equity and debt markets

M Hanlon, EL Maydew, JR Thornock - The Journal of Finance, 2015 - Wiley Online Library
We empirically investigate one form of illegal investor‐level tax evasion and its effect on
foreign portfolio investment. In particular, we examine a form of round‐tripping tax evasion in …

[PDF][PDF] Taking the long way home: Offshore investments in US equity and debt markets and US tax evasion

M Hanlon, E Maydew, J Thornock - Unpublished manuscript, 2011 - scholar.archive.org
We empirically examine a form of offshore tax evasion in which US individuals hide funds in
entities located in offshore tax havens and then invest those funds in US equity and debt …

[CITATION][C] Hedge fund activism and economics of information

PV Gil, EG López