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Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting"

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  • Grubert, Harry

Abstract

In the December 2004 issue of the National Tax Journal, Desai and Hines claim that the current "U.S. tax burden on foreign income is in the neighborhood of $50 billion a year." This note shows that each step in their analysis is based on flawed theory and the misinterpretation of data.

Suggested Citation

  • Grubert, Harry, 2005. "Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting"," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(2), pages 263-274, June.
    • Handle: RePEc:ntj:journl:v:58:y:2005:i:2:p:263-74
    DOI: 10.17310/ntj.2005.2.06
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    Citations

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    Cited by:

    1. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
    2. Hasegawa, Makoto & Kiyota, Kozo, 2017. "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, vol. 153(C), pages 92-110.
    3. Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
    4. Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 476-486, September.
    5. Johannes Voget, 2010. "Headquarter Relocations and International Taxation," Working Papers 1008, Oxford University Centre for Business Taxation.
    6. Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS.

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