Abstract

http://ssrn.com/abstract=1138374
 
 

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Business Taxes and International Competitiveness


Michael S. Knoll


University of Pennsylvania Law School; University of Pennsylvania - Real Estate Department

May 28, 2008

U of Penn, Inst for Law & Econ Research Paper No. 08-12

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.

Number of Pages in PDF File: 29

Keywords: competitiveness, taxation, international competitiveness, international taxation, territorial taxation, worldwide taxation, foreign tax credit, source-based taxation, residence-based taxation, capital export neutrality, capital import neutrality, capital ownership neutrality

JEL Classification: F10, F30, H22, K34

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Date posted: May 28, 2008  

Suggested Citation

Knoll, Michael S., Business Taxes and International Competitiveness (May 28, 2008). U of Penn, Inst for Law & Econ Research Paper No. 08-12. Available at SSRN: http://ssrn.com/abstract=1138374 or http://dx.doi.org/10.2139/ssrn.1138374

Contact Information

Michael S. Knoll (Contact Author)
University of Pennsylvania Law School ( email )
3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6190 (Phone)
215-573-2025 (Fax)
University of Pennsylvania - Real Estate Department ( email )
Philadelphia, PA 19104-6330
United States
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