Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics : review of European economic policy 53 (2018) 2, pp. 87-93
competition. In this paper, we analyse the effects of the US tax reform on FDI fl ows between Europe and the US. We find that … most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate … taxation, as well as immediate deductions for certain assets. This leads to a substantial improvement for the US in global tax …