The Resource Taxes and the location of U.S. business activity abroad

Taxes and the location of U.S. business activity abroad

Label
Taxes and the location of U.S. business activity abroad
Title
Taxes and the location of U.S. business activity abroad
Creator
Subject
Language
eng
Summary
This paper updates a seminal study by Harry Grubert that suggested taxation is an important determinant of the location of U.S. business activity abroad (Grubert and Mutti, 1991). The present analysis yields three key findings. First, effective tax rates (ETRs) continue to influence U.S. Multinational Enterprises' (MNEs') location decisions, although the authors' constant elasticity estimates are smaller than other researchers report. Second, the majority of the authors' estimates demonstrate stability over the sample period, across several measures of business activity, and for two common tax rate specifications. Finally, they address the potential endogeneity of the tax variable, and their instrumental variable estimates are larger than baseline elasticities, especially for current year investment and research and development (R&D)
Citation source
In: National tax journal. - Washington. - Vol. 72 (2019), no. 1 ; p. 165-192
http://library.link/vocab/creatorName
  • Mutti, J
  • Ohrn, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • international tax law
  • effective rate of tax
  • MNE
Label
Taxes and the location of U.S. business activity abroad
Instantiates
Publication
Label
Taxes and the location of U.S. business activity abroad
Publication

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