Taxes and the location of U.S. business activity abroad
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The work Taxes and the location of U.S. business activity abroad represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Taxes and the location of U.S. business activity abroad
Resource Information
The work Taxes and the location of U.S. business activity abroad represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Taxes and the location of U.S. business activity abroad
- 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
- Geographic coverage
- North America
- Language note
- English
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