A Look at Corporate Inversions, Inside and Out

Michelle Neely and Larry D. Sherrer

The Regional Economist, 2017, vol. 25, issue 1

Abstract: Much attention has been paid lately to corporate inversions, in which U.S.-based multinational corporations move their parent companies to countries where taxes are lower. Past attempts to curtail such tax avoidance have had some success, but companies always find a way around the new rules. Would lowering tax rates in the U.S. help?

Date: 2017
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