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Journal of Economic Literature: Vol. 39 No. 3 (September 2001)

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The Taxing Task of Taxing Transnationals

Article Citation

Gresik, Thomas A. 2001. "The Taxing Task of Taxing Transnationals." Journal of Economic Literature, 39(3): 800-838.

DOI: 10.1257/jel.39.3.800

Abstract

Financial and real investment flexibility, tax competition, and superior economic information by transnationals both create a rationale for corporate income taxation and limit the effectiveness of such taxation. While these factors have led to a variety of transnational tax policies, such as deferral, double taxation, apportionment, and trade rules, very few of these institutional features have been integrated into tax competition and agency models. In this paper, I show how the integration of investment flexibility, tax competition, and agency issues is crucial to our understanding of corporate tax policies.

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Authors

Gresik, Thomas A. (U Notre Dame)

JEL Classifications

F23: Multinational Firms; International Business
H87: International Fiscal Issues; International Public Goods


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