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Medientyp:
E-Artikel
Titel:
Implications of the US Tax Reform for Transatlantic FDI
Beteiligte:
Heinemann, Friedrich
[VerfasserIn];
Olbert, Marcel
[VerfasserIn];
Pfeiffer, Olena
[VerfasserIn];
Schwab, Thomas
[VerfasserIn];
Spengel, Christoph
[VerfasserIn];
Stutzenberger, Kathrin
[VerfasserIn]
Erschienen:
Heidelberg: Springer, 2018
Sprache:
Englisch
DOI:
https://doi.org/10.1007/s10272-018-0727-6
ISSN:
1613-964X
Entstehung:
Anmerkungen:
Diese Datenquelle enthält auch Bestandsnachweise, die nicht zu einem Volltext führen.
Beschreibung:
On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails features like a switch from worldwide income taxation to territorial taxation, as well as immediate deductions for certain assets. This leads to a substantial improvement for the US in global tax competition. In this paper, we analyse the effects of the US tax reform on FDI fl ows between Europe and the US. We fi nd that European high-tax countries in particular will suffer from a net outfl ow of FDI.