Harry Grubert

U.S. Department of the Treasury, Office of Tax Analysis (OTA)

1500 Pennsylvania Ave. NW

Washington, DC 20220

United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

17

DOWNLOADS
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CITATIONS
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Top 3,179

in Total Papers Citations

172

Scholarly Papers (17)

1.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

Number of pages: 77 Posted: 06 Apr 2013 Last Revised: 12 May 2013
Harry Grubert and Rosanne Altshuler
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Downloads 695 (21,855)
Citation 1

Abstract:

International taxation, multinational corporations, territorial taxation, corporate taxation

2.

The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses

CESifo Working Paper Series No. 964
Number of pages: 40 Posted: 19 Jun 2003
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 575 (33,607)
Citation 6

Abstract:

3.

The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies

CESifo Working Paper Series No. 1613
Number of pages: 40 Posted: 13 Jan 2006
Rosanne Altshuler and Harry Grubert
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 282 (66,604)
Citation 8

Abstract:

4.

Tax Credits, Source Rules, Trade and Electronic Commerce: Behavioral Margins and the Design of International Tax Systems

CESifo Working Paper Series No. 1366
Number of pages: 49 Posted: 10 Jan 2005
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 262 (89,512)
Citation 3

Abstract:

5.

VAT and Financial Services: Competing Perspectives on What Should Be Taxed

Tax Law Review, Vol. 65, No. 2, 2012
Number of pages: 42 Posted: 23 May 2012
Harry Grubert and Richard Krever
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Monash University - Department of Business Law & Taxation
Downloads 132 (142,450)

Abstract:

The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes

NBER Working Paper No. NBER_W5526
Number of pages: 48 Posted: 14 Aug 2012
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 101 (213,888)
Citation 2

Abstract:

The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes

NBER Working Paper No. w5526
Number of pages: 48 Posted: 29 Mar 2010
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 18 (455,822)
Citation 2

Abstract:

7.

The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

NBER Working Paper No. w13248
Number of pages: 41 Posted: 13 Jul 2007
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 73 (241,643)
Citation 10

Abstract:

8.

Has U.S. Investment Abroad Become More Sensitive to Tax Rates?

NBER Working Paper No. w6383
Number of pages: 39 Posted: 16 Aug 2000
Rosanne Altshuler, Harry Grubert and T. Scott Newlon
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 57 (278,066)
Citation 52

Abstract:

9.

Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy

NBER Working Paper No. w8144
Number of pages: 47 Posted: 08 Mar 2001
Rosanne Altshuler and Harry Grubert
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 54 (285,052)
Citation 54

Abstract:

10.

Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad

NBER Working Paper No. w5810
Number of pages: 49 Posted: 25 May 2006
Rosanne Altshuler and Harry Grubert
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 53 (294,526)
Citation 4

Abstract:

11.

Formula Apportionment: Is it Better than the Current System and are There Better Alternatives?

National Tax Journal, December 2010, 63 (4, Part 2), 1145–1184,
Number of pages: 40 Posted: 19 Oct 2011 Last Revised: 12 May 2013
Rosanne Altshuler and Harry Grubert
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 51 (249,096)
Citation 6

Abstract:

formula apportionment, transfer pricing, income shifting, international taxation

12.

The Effect of Taxes on Investment and Income Shifting to Puerto Rico

NBER Working Paper No. w4869
Number of pages: 27 Posted: 01 Jul 2003
Harry Grubert and Joel B. Slemrod
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of Michigan, Stephen M. Ross School of Business
Downloads 35 (352,665)
Citation 26

Abstract:

13.

Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent

National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Number of pages: 54 Posted: 30 Jun 2016
Harry Grubert and Rosanne Altshuler
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Downloads 0 (114,776)

Abstract:

tax reform, corporate income taxation, corporate tax integration

14.

Governments and Multinational Corporations in the Race to the Bottom

Tax Notes, Vol. 110, No. 8, February 27, 2006
Posted: 24 Feb 2006 Last Revised: 12 May 2013
Rosanne Altshuler and Harry Grubert
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)

Abstract:

15.

Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location

National Tax Journal, Vol. 56, No. 1, Part 2, pp. 221-242, March 2003
Posted: 13 Oct 2003
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)

Abstract:

16.

Do Taxes Influence Where U.S. Corporations Invest?

National Tax Journal, Vol. 53, No. 4, December 2000
Posted: 06 Mar 2001
Harry Grubert and John Mutti
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Grinnell College - Department of Economics

Abstract:

17.

Must Financial Services Be Taxed Under a Consumption Tax?

National Tax Journal, March 2000
Posted: 02 Jun 2000
Harry Grubert and James B. Mackie III III
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)

Abstract: