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

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

SCHOLARLY PAPERS

17

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3,917

SSRN CITATIONS
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Top 7,166

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30

CROSSREF CITATIONS

152

Scholarly Papers (17)

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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, The State University of New Jersey - Department of Economics
Downloads 1,075 (29,080)
Citation 2

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International taxation, multinational corporations, territorial taxation, corporate taxation

2.

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

Number of pages: 40 Posted: 19 Jun 2003
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 674 (55,151)
Citation 1

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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, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 456 (89,713)
Citation 6

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4.

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, The State University of New Jersey - Department of Economics
Downloads 442 (92,979)
Citation 2

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tax reform, corporate income taxation, corporate tax integration

5.

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

Number of pages: 49 Posted: 10 Jan 2005
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 302 (141,903)
Citation 3

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6.

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 University of Western Australia Law School
Downloads 245 (175,134)

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7.

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, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 199 (212,898)
Citation 4

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formula apportionment, transfer pricing, income shifting, international taxation

8.

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

Downloads 132 (298,944)

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

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 107 (349,529)

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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 Last Revised: 08 Aug 2022
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 25 (684,702)

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9.

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 Last Revised: 14 Mar 2022
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 109 (342,934)

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10.

Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy

NBER Working Paper No. w8144
Number of pages: 47 Posted: 08 Mar 2001 Last Revised: 05 Oct 2001
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 85 (401,684)
Citation 13

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11.

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

NBER Working Paper No. w6383
Number of pages: 39 Posted: 16 Aug 2000 Last Revised: 07 Apr 2008
Rosanne Altshuler, Harry Grubert and T. Scott Newlon
Rutgers, The State University of New Jersey - 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 77 (425,466)
Citation 6

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12.

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 Last Revised: 19 May 2022
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 68 (454,860)

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13.

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 Last Revised: 23 Apr 2022
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 53 (512,345)
Citation 10

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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, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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15.

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

Posted: 13 Oct 2003
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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16.

Do Taxes Influence Where U.S. Corporations Invest?

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

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17.

Must Financial Services Be Taxed Under a Consumption Tax?

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

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