Does tax drive the headquarters locations of the world's biggest companies? / Kimberly A. Clausing.

Format:

Book

Government document

Author/Creator:

Clausing, Kimberly A., author.

Language:

English

Subjects (All):

International Law and Justice.

Economic and Social Development.

International Trade and Finance.

Local Subjects:

International Law and Justice.

Economic and Social Development.

International Trade and Finance.

Physical Description:

1 online resource (29 pages)

Contained In:

Transnational Corporations Vol. 25, no. 2, p. 37-65 25:2<37 2076099X

Place of Publication:

New York : United Nations, 2018.

System Details:

data file

Summary:

In recent years, policy-makers have given paramount attention to "competitiveness", working to ensure that domestic economies attract investment, jobs, and tax revenues. Toward this end, countries have steadily lowered corporate tax rates in an attempt to attract mobile international businesses. This paper discusses the desirability of this policy stance in light of data on the world's biggest companies. Using Forbes lists of the top "Global 2000" companies over the period 2003-2017, the paper analyzes companies' headquarters locations, focusing on economic, geographic, and policy determinants. The paper then relates these findings to larger policy questions.

Notes:

Title from title screen (viewed May 1, 2017).

Access Restriction:

Restricted for use by site license.