Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting"

Harry Grubert

National Tax Journal, 2005, vol. 58, issue 2, 263-74

Abstract: In the December 2004 issue of the National Tax Journal, Desai and Hines claim that the current "U.S. tax burden on foreign income is in the neighborhood of $50 billion a year." This note shows that each step in their analysis is based on flawed theory and the misinterpretation of data.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:58:y:2005:i:2:p:263-74

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