35 Pages Posted: 23 May 2017
Date Written: May 1, 2017
In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.
Keywords: Tax Law and Policy, Empirical Legal Studies, International Taxation, Multinational Corporations, Corporate Inversions, Mergers and Acquisitions, M&a, Pfizer, Allergan, Emerson Electric, Competitiveness, Earnings Stripping
JEL Classification: F23. H21, H25, H26, K34
Suggested Citation: Suggested Citation
Knoll, Michael S., Taxation, Competitiveness, and Inversions: A Response to Kleinbard (May 1, 2017). Tax Notes, Vol. 155, P. 619, 2017; U of Penn, Inst for Law & Econ Research Paper No. 17-21. Available at SSRN: https://ssrn.com/abstract=2972106