Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition

(w/ C. F. Foley and J. R. Hines Jr.) Proceedings of the 91st Annual Conference on Taxation (Washington D.C.: National Tax Association, 1999), 176-187.

This paper examines the pervasive claim that mobile corporations increasingly bear no burden of taxation in globalized capital markets shifting the burden to immobile factors. 

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