Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs … effective tax rates of US MNCs compared to their European competitors after the US tax reform. Additional tests show (i) that US … with a high share of domestic activity, and (iii) that the tax reform did not change the international tax …