Taxation, Competitiveness, and Inversions: A Response to Kleinbard

35 Pages Posted: 23 May 2017  

Michael S. Knoll

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

Date Written: May 1, 2017

Abstract

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

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

Michael S. Knoll (Contact Author)

University of Pennsylvania - Real Estate Department ( email )

Philadelphia, PA 19104-6330
United States

University of Pennsylvania Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6190 (Phone)
215-573-2025 (Fax)

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