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

• المؤلفون الرئيسيون: Chen, Tao, Lin, Chen, Shao, Xiang
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2023
• الموضوعات: Business::Finance; Globalization; Tax Planning
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/164063

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...