Taxpayer Responses to Competitive Tax Policies and Tax Policy对竞争性税收政策和税收政策的回应.pptVIP

Governments and Multinational Corporations in the Race to the Bottom Rosanne Altshuler (Rutgers University) and Harry Grubert (U.S. Treasury Department) Tax competition and the “race to the bottom” Focus tends to be on host countries using tax policy instruments such as statutory tax rates and tax incentives to compete for mobile capital, but neglects role of corporate tax planning by multinational corporations (MNCs) neglects role of home governments that facilitate this planning through their tax codes There are three parties in the “race to the bottom” host governments, home government