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Thursday, May 29, 2008

Knoll: Business Taxes and International Competitiveness

Michael Knoll (Penn) has posted Business Taxes and International Competitiveness on SSRN.  Here is the abstract:

Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as the choice between residence- and source-based taxation and the level of tax rates, and to understand the impact various provisions in the U.S. Internal Revenue Code are likely to have on the competitiveness of U.S.-based corporations and MNCs.

http://taxprof.typepad.com/taxprof_blog/2008/05/knoll-business.html

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