Harry Grubert's evolving views on international tax policy Eric Toder
By: Toder, Eric Jay
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Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES | FISCALIDAD INTERNACIONAL | POLITICA FISCAL | EMPRESAS MULTINACIONALES | ESTADOS UNIDOS
In:
National Tax Journal v. 72, n. 1, March 2019, p. 193-214Summary: Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favoring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details.
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| OP 233/2019/1-4 How will Brexit affect tax competition and tax harmonization ? | OP 233/2019/1-5 The excise tax high-cost health plans | OP 233/2019/1-6 Taxes and the location of U.S. business activity abroad | OP 233/2019/1-7 Harry Grubert's evolving views on international tax policy | OP 233/2019/1-8 A festschrift in honor of Harry Gribert | OP 233/2019/1-9 Financial services under a consumption tax | OP 233/2019/2 National Tax Journal |
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Resumen.
Bibliografía.
Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favoring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details.
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