Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International Tax and Public Finance 27 (2020) 6, pp. 1608-1630
USA intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … negative impact on tax revenues and investment in countries with close economic ties to the USA. … article sheds light on the tax reform’s expected effects on other countries. We first use representative German business …