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Assessing U.S. Global Tax Competitiveness after Tax Reform
Lyon, Andrew B. - 2019
This paper assesses the impacts of the 2017 tax reform act on U.S. competitiveness in terms of changes in incentives for U.S. domestic corporate investment and the taxation of U.S.-headquartered companies and their foreign subsidiaries relative to foreign-headquartered companies. The reduction...
Persistent link: https://www.econbiz.de/10012894502
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Tax Effects on Investment Location : Evidence from Foreign Direct Investment in the U.S. States
Agostini, Claudio A.; Tulayasethien, Soraphol - 2003
This paper examines the effects of state corporate income taxes on the location of foreign direct investment, taking … into account the state governments' behavior when setting taxes. Ignoring the tax setting behavior of states may bias the …' decisions, some of them are not observable by a researcher but states take them into account when they set taxes. States can …
Persistent link: https://www.econbiz.de/10014088206
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State and Local Sales Taxes and Business Activity in the United States
Saxon, Nicholas; Tosun, Mehmet S.; Yang, Jingjing - 2015
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011. We have...
Persistent link: https://www.econbiz.de/10011401671
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State and local sales taxes and business activity in the United States
Saxon, Nicholas; Tosun, Mehmet Serkan; Yang, Jingjing - 2015
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011. We have...
Persistent link: https://www.econbiz.de/10011347146
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Tax gradient : spatial aspects of fiscal competition
Agrawal, David R. - 2015
the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low …
Persistent link: https://www.econbiz.de/10010503466
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State and Local Sales Taxes and Business Activity in the United States
Saxon, Nicholas - 2015
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011.We have...
Persistent link: https://www.econbiz.de/10013013587
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Geographic Redistribution of the U.S. Manufacturing and the Role of State Development Policy
Lee, Yoonsoo - 2008
Competition among state and local governments to lure businesses has attracted considerable interest from economists, as well as legislators and policy makers. This paper quantifies the role of plant relocations in the geographic redistribution of manufacturing employment and examines the...
Persistent link: https://www.econbiz.de/10014224078
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Firm Responses to State Hiring Subsidies : Regression Discontinuity Evidence from a Tax Credit Formula
Hyman, Benjamin G.; Freedman, Matthew; Khanna, Shantanu; … - National Bureau of Economic Research - 2022
We examine firm responses to location-based hiring subsidies. We leverage institutional features of the California Competes Tax Credit (CCTC), a large-scale business incentive program that incorporates best practices from prior job creation policies. The CCTC award selection procedure combines...
Persistent link: https://www.econbiz.de/10013462712
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Why is the U.S. Abdicating the Policing of Multinational Corporations to Europe? : Extraterritorialism, Sovereignty, and the Alien Tort Statute
Kirshner, Jodie A. - 2012
The United States has policed the multinational effects of multinational corporations more aggressively than any other coun-try, but recent decisions under the Alien Tort Statute indicate that it is now backtracking. Europe, paradoxically, is moving in the other direction. Why do some countries...
Persistent link: https://www.econbiz.de/10013113598
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The US corporate income tax reform and its implications for the EU
Janský, Petr - 2019
The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...
Persistent link: https://www.econbiz.de/10012267751