Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs … effective tax rates of US MNCs compared to their European competitors after the US tax reform. Additional tests show (i) that US … MNCs have gained substantially in what we call tax-competitiveness, (ii) that the reform effect is more pronounced for MNCs …