Harry Grubert
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View article: The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies Open
Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in…
View article: SHIFTING THE BURDEN OF TAXATION FROM THE CORPORATE TO THE PERSONAL LEVEL AND GETTING THE CORPORATE TAX RATE DOWN TO 15 PERCENT
SHIFTING THE BURDEN OF TAXATION FROM THE CORPORATE TO THE PERSONAL LEVEL AND GETTING THE CORPORATE TAX RATE DOWN TO 15 PERCENT Open
We consider three plans for shifting the tax on corporate income to the personal level to achieve a significant reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the val…