Horst, Thomas
A comparison of effective tax rates for U.S. vs. foreign multinational corporations / Thomas Horst .-- , 2024
Thomas Horst is an independent economic consultant based in San Francisco. He is indebted to Priyan Thurairatnam and Elizabeth Gallalee of National Economic Research Associates for their assistance in compiling the data used in this report. He is also grateful to Gary Hufbauer, Bill Morgan, David Rosenbloom, Elizabeth Stevens, and Marty Sullivan for their comments on an earlier draft of this article. In this report, Horst compares U.S. and foreign multinational corporations’ effective tax rates for 11 industries, including a review of the effect of U.S. generally accepted accounting principles and international financial reporting standards used outside the United States.
TASAS
ESTADOS UNIDOS
INFORMACIONES FINANCIERAS
EMPRESAS MULTINACIONALES
Tax Notes International 1048-3306 v. 114, n. 8, May 20 2024, p. 1219-1237
A comparison of effective tax rates for U.S. vs. foreign multinational corporations / Thomas Horst .-- , 2024
Thomas Horst is an independent economic consultant based in San Francisco. He is indebted to Priyan Thurairatnam and Elizabeth Gallalee of National Economic Research Associates for their assistance in compiling the data used in this report. He is also grateful to Gary Hufbauer, Bill Morgan, David Rosenbloom, Elizabeth Stevens, and Marty Sullivan for their comments on an earlier draft of this article. In this report, Horst compares U.S. and foreign multinational corporations’ effective tax rates for 11 industries, including a review of the effect of U.S. generally accepted accounting principles and international financial reporting standards used outside the United States.
TASAS
ESTADOS UNIDOS
INFORMACIONES FINANCIERAS
EMPRESAS MULTINACIONALES
Tax Notes International 1048-3306 v. 114, n. 8, May 20 2024, p. 1219-1237