Harry Grubert's Evolving Views on International Tax Policy

Eric Toder

National Tax Journal, 2019, vol. 72, issue 1, 193-214

Abstract: 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.

Date: 2019
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.17310/ntj.2019.1.07 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:72:y:2019:i:1:p:193-214

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().