Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting"

Harry Grubert

18 citations0/0 files storedNational Tax Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

In the December 2004 issue of the National Tax Journal, Desai and Hines claim that the current "U.S. tax burden on foreign income is in the neighborhood of $50 billion a year." This note shows that each step in their analysis is based on flawed theory and the misinterpretation of data.

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2002Repatriation taxes, repatriation strategies and multinational financial policy 1998The Effect of Taxes on Investment and Income Shifting to Puerto Rico 2001Repatriation Taxes and Dividend Distortions 2004Old Rules and New Realities: Corporate Tax Policy in a Global Setting 1990Taxation and the Birth of Foreign Subsidiaries 1996Anti-tax-avoidance provisions and the size of foreign direct investment 2004Economic Effects of Regional Tax Havens 2001Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations

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