Harry Grubert
Biographic Data
| ID | 8878624 |
|---|---|
| NAME | Harry Grubert |
| GIVEN NAMES | Harry |
| FAMILY NAME | Grubert |
| SIGNATURE | GRUBERT H |
| AFFILIATIONS | United States Department of the Treasury |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1991 |
| LATEST PUBLICATION YEAR | 1998 |
| H-INDEX | 0 |
The Effect of Taxes on Investment and Income Shifting to Puerto Rico
The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the United States. This lowers the tax penalty on investment there, and also makes it attractive to shift reported taxable income from the U.S. parent corporation to the Puerto Rican affiliate. This paper investigates these two interrelated impacts of taxation by developing a structural econometric model of the joint decisions regarding inve…
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
Three interrelated aspects of U.S. multinational corporation activity are analyzed here: the ability to shift profits from high-tax countries to low-tax countries; the impact of host country taxes and tariffs on the distribution of real capital; and the influence of these policies on international trade patterns of the United States and host countries. The cross-sectional empirical analysis indicates that the observed pattern of reported profits …
No prominent works on this page.
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
Three interrelated aspects of U.S. multinational corporation activity are analyzed here: the ability to shift profits from high-tax countries to low-tax countries; the impact of host country taxes and tariffs on the distribution of real capital; and the influence of these policies on international trade patterns of the United States and host countries. The cross-sectional empirical analysis indicates that the observed pattern of reported profits …
The Effect of Taxes on Investment and Income Shifting to Puerto Rico
The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the United States. This lowers the tax penalty on investment there, and also makes it attractive to shift reported taxable income from the U.S. parent corporation to the Puerto Rican affiliate. This paper investigates these two interrelated impacts of taxation by developing a structural econometric model of the joint decisions regarding inve…
Corporate Taxation and Avoidance (2 works) · Economics (2 works) · Business (1 work) · Computer Science (1 work) · Corporate Finance and Governance (1 work) · Demographic economics (1 work) · Finance (1 work) · Finance (1 work) · Fiscal Policy and Economic Growth (1 work) · Global trade and economics (1 work)