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| Author: | Willard, K. |
| Title: | Do taxes level the playing field? |
| Journal: | Columbia Journal of World Business
1994 : WINTER, VOL. 29:4, p. 20-29 |
| Index terms: | TAXATION INVESTMENT USA |
| Language: | eng |
| Abstract: | Recent research has suggested that tax reforms in the United States in the last decade have increased taxes on U.S. investors, but left foreign investors unscathed, fueling a boom in foreign investment. Other researchers claim that uneven enforcement of U.S. corporate tax laws and the opportunity to shift income to artificially lower tax locations give foreign investors yet another advantage over U.S. domestic firms. Willard examines these theories and shows how reforms can create competitive advantages for foreign firms relative to domestic firms. |
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