Do Taxes Influence Where U.S. Corporations Invest?

By Harry Grubert, J. Mutti. National tax journal, 2000

204 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a767dda110b21d0ee5db740c5df8b7e175a46aeb

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Citations in the corpus

The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007, background): “Grubert and Mutti (2000), Altshuler et al (2001) and Altshuler and Hubbard (2003) all use confidential tax return data available only to researchers inside the US government, which incorporates detailed information about the activities of individual foreign affiliates of US firms.”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “Other studies investigating tax-motivated investments by MNEs include Altshuler et al. (2001), Desai et al. (2004b), Grubert and Mutti (2000), Hines (1996), and Kemsley (1998).”
A review of tax research (2010, unknown): “, 2000), that the openness of the trade regime matters (Grubert and Mutti, 2000), and that cross-border merger and acquisitions are not as sensitive to host country tax rates as other types of investment (Swenson, 2001).”
Exploring the Role Delaware Plays as a Domestic Tax Haven (2013, background): “characteristics in the market for foreign incorporation (Bertrand et al., 2004; Dunning, 1980; Grubert and Mutti, 2000).”
Empirical asymmetries in foreign direct investment and taxation (2004, background): “As reported by Grubert and Mutti (2001), however, actual taxes paid to the U.S. government on active nonfinancial income are relatively small: in 1996 only $5.2 billion was collected from repatriated income of over $100 billion.”
FDI and Taxation: A Meta-Study (2011, unknown): “Grubert and Mutti (2000) regress the amount of invested real capital by the foreign affiliates of US multinationals on ATR in about 60 host countries.”