Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International Tax and Public Finance 27 (2020) 6, pp. 1608-1630
way in which multinational companies are taxed. Current assessments on the reform’s international impact vary widely. This … article sheds light on the tax reform’s expected effects on other countries. We first use representative German business … survey data to analyze the impact of the reform on German firms. Many firms with substantial US revenues or capacities in the …