SHOULD TAX POLICY TARGET MULTINATIONAL FIRM HEADQUARTERS?
This paper considers the nature of multinational firm headquarters, discussing whether multinational headquarters are a desirable target of tax policy. Prior literature suggests that multinational firms are sensitive to tax policy considerations in headquarters location decisions. Fortune 500 lists of the world’s largest firms show informative patterns of headquarters location, but there is little systematic relationship between these firms’ headquarters locations and tax policy variables. Similarly, there is an ambiguous relationship between indicators of country-wide scientific achievement and tax variables. Implications for tax policy are discussed, with an emphasis on the interaction between increasing economic integration and tax policy design.
Year of publication: |
2010
|
---|---|
Authors: | Clausing, Kimberly A. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 63.2010, 4, p. 741-63
|
Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
Similar items by person
-
COP28: Strategische Klimakooperation
Clausing, Kimberly A., (2023)
-
Strategic Climate Cooperation and Greenhouse Gas Price Coordination
Clausing, Kimberly A., (2024)
-
The impact of transfer pricing on intrafirm trade
Clausing, Kimberly A., (1998)
- More ...