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An Analysis of Corporate Inversions

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  • Congressional Budget Office

Abstract

A corporate inversion occurs when a U.S. multinational corporation completes a merger that results in its being treated by the U.S. tax system as a foreign multinational, even though the shareholders of the U.S. company own more than half of the new combined company. That change in tax treatment can significantly reduce a corporation’s worldwide taxes. In this report, CBO analyzes how much companies benefit from inversions. It looks at the potential impact on future U.S.

Suggested Citation

  • Congressional Budget Office, 2017. "An Analysis of Corporate Inversions," Reports 53093, Congressional Budget Office.
    • Handle: RePEc:cbo:report:53093
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    File URL: https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53093-inversions.pdf
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    Citations

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    Cited by:

    1. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    2. Dorine Boumans & Carla Krolage, 2018. "US Taxation and Trade Policy – Assessments of Worldwide Implications and Preferred Policy Measures," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 57-67, June.
    3. Robinson Reyes-Peña & Arun Upadhyay & Arun Kumaraswamy, 2023. "Foreign competitive pressure and inversions by U.S. multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(5), pages 829-851, July.
    4. Raymond L. Richman & Jesse T. Richman & Howard B. Richman, 2021. "Corporate Tax Integration in Light of Falling Corporate Tax Rates: Using the 1803 British System for Withholding Taxes on Corporate Income as a Model," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 12(12), pages 1-36, December.
    5. Dongyoung Lee, 2020. "Corporate social responsibility of U.S.‐listed firms headquartered in tax havens," Strategic Management Journal, Wiley Blackwell, vol. 41(9), pages 1547-1571, September.

    More about this item

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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