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Unpublished Paper
Charging Less to Make More: The Causes and Effects of the Corporate Inversion Trend in the U.S. and the Implications of Lowering the Corporate Tax Rate
ExpressO (2012)
  • Tyler M. Dumler
Abstract
This article explores the effect lowering the corporate tax rate would have on U.S. multinational corporations (MNCs). Instead of creating patchwork legislation, such as section 7874 to the Internal Revenue Code, this article advocates adopting changes to the underlying problems which give MNCs incentives to expatriate. By attacking the underlying problems of corporate tax legislation, this article concludes that lowering the corporate tax rate is the long-term solution for the U.S. government to address MNC tax avoidance.
Disciplines
Publication Date
June 14, 2012
Citation Information
Tyler M. Dumler. "Charging Less to Make More: The Causes and Effects of the Corporate Inversion Trend in the U.S. and the Implications of Lowering the Corporate Tax Rate" ExpressO (2012)
Available at: http://works.bepress.com/tyler_dumler/1/