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Country and Multinational Company Responses to the Tax Reform Act of 1986

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  • Grubert, Harry
  • Randolph, William C.
  • Rousslang, Donald J.

Abstract

Examines tax data on U.S.-based multinationals (from federal tax forms 1118 and 5471) to determine responses to the Tax Reform Act of 1986 (TRA '86). Finds that the decrease in the average foreign tax rate on dividends (1984-1992) is attributable to a decrease in country average tax rate.

Suggested Citation

  • Grubert, Harry & Randolph, William C. & Rousslang, Donald J., 1996. "Country and Multinational Company Responses to the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 341-358, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:341-58
    DOI: 10.1086/NTJ41789210
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    References listed on IDEAS

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    1. Joel Slemrod, 1990. "The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States," NBER Working Papers 3234, National Bureau of Economic Research, Inc.
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    Citations

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    Cited by:

    1. Mihir A. Desai & James R. Hines, Jr., 2001. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 41-94, National Bureau of Economic Research, Inc.
    2. John Mutti & Harry Grubert, 2009. "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Chapters, in: International Trade in Services and Intangibles in the Era of Globalization, pages 111-137, National Bureau of Economic Research, Inc.
    3. John W. Diamond & George R. Zodrow & Thomas S. Neubig & Robert J. Carroll, 2014. "The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction," Working Papers 1405, Oxford University Centre for Business Taxation.
    4. Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
    5. Rosanne Altshuler & Timothy J. Goodspeed, 2015. "Follow the Leader? Evidence on European and US Tax Competition," Public Finance Review, , vol. 43(4), pages 485-504, July.
    6. Bloch, Francis & Lefebvre, Eric, 1999. "Corporate tax competition, tariffs and multinational firms," Economics Letters, Elsevier, vol. 65(2), pages 221-225, November.

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