Globalization and U.S. corporate tax policies: evidence from import competition

This paper studies how globalization affects the corporate tax policies of U.S. manufacturing firms. Using U.S.-granting China Permanent Normal Trade Relations as a quasi-natural experiment, we find a significant increase in tax reduction activities for firms facing higher exposure to Chinese import...

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Bibliographic Details
Main Authors: Chen, Tao, Lin, Chen, Shao, Xiang
Other Authors: Nanyang Business School
Format: Article
Language:English
Published: 2023
Subjects:
Online Access:https://hdl.handle.net/10356/164063
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Institution: Nanyang Technological University
Language: English