IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v63y2010i4p741-63.html
   My bibliography  Save this article

Should Tax Policy Target Multinational Firm Headquarters?

Author

Listed:
  • Clausing, Kimberly A.

Abstract

This paper considers the nature of multinational firm headquarters, discussing whether multinational headquarters are a desirable target of tax policy. Prior literature suggests that multinational firms are sensitive to tax policy considerations in headquarters location decisions. Fortune 500 lists of the world’s largest firms show informative patterns of headquarters location, but there is little systematic relationship between these firms’ headquarters locations and tax policy variables. Similarly, there is an ambiguous relationship between indicators of country-wide scientific achievement and tax variables. Implications for tax policy are discussed, with an emphasis on the interaction between increasing economic integration and tax policy design.

Suggested Citation

  • Clausing, Kimberly A., 2010. "Should Tax Policy Target Multinational Firm Headquarters?," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 741-763, December.
    • Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:741-63
    DOI: 10.17310/ntj.2010.4.08
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2010.4.08
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2010.4.08
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2010.4.08?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
    2. Ladislav Tyll & Mohit Srivastava & Florián Brezina, 2018. "An Overview of German Centers of Corporate Dominance and Motives for Corporate Headquarters Relocation," Central European Business Review, Prague University of Economics and Business, vol. 2018(4), pages 61-79.
    3. Guojian Hu & Xiaomin Liang & Yuqi Lu & Yu Chen, 2021. "Interprovincial separation between headquarters and registered addresses: The case of listed companies in China," Growth and Change, Wiley Blackwell, vol. 52(2), pages 1080-1098, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:741-63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.