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Current Trends In Corporate Tax Inversions

Author

Listed:
  • James N. Mohs
  • Martin A. Goldberg
  • Rajendra Shrestha

Abstract

The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. By analyzing existing tax legislation, Treasury regulations, and tax rates, this paper develops a framework for supporting strategic global tax efficiencies and initiatives. The conclusions, recommendations, and implications reached are generalizable and appropriate for developing best practices in tax efficiency and fiscal policy.

Suggested Citation

  • James N. Mohs & Martin A. Goldberg & Rajendra Shrestha, 2023. "Current Trends In Corporate Tax Inversions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 43-54.
    • Handle: RePEc:ibf:acttax:v:15:y:2023:i:1:p:43-54
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    More about this item

    Keywords

    Tax Inversion; Tax Rate Changes; Reorganizations; Onshoring; and Inversion Cases;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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