Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/280555 
Year of Publication: 
2017
Series/Report no.: 
AEI Economics Working Paper No. 2017-02
Publisher: 
American Enterprise Institute (AEI), Washington, DC
Abstract: 
Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S. perspective, this new international environment provides one more impetus to strive for a reform of the corporate tax code to make it more competitive.
Subjects: 
tax reform
corporate taxes
Organization for Economic Co-operation and Development (OECD)
JEL: 
A
Document Type: 
Working Paper

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