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

• Main Authors: Chen, Tao, Lin, Chen, Shao, Xiang
• 其他作者: Nanyang Business School
• 格式: Article
• 語言: English
• 出版: 2023
• 主題: Business::Finance; Globalization; Tax Planning
• 在線閱讀: https://hdl.handle.net/10356/164063
• 機構: Nanyang Technological University

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...