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United States corporate tax reform and global FDI flows

Miguel Pérez Ludeña

No 199, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: Proposals to reform corporate tax in the United States want to encourage domestic investment by American companies. The reform may trigger a large repatriation of accumulated foreign earnings, but most of this inflow will not be directed to productive investments.

Date: 2017
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