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Should Tax Policy Target Multinational Firm Headquarters?

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  • Clausing, Kimberly A.

Abstract

This paper considers the nature of multinational firm headquarters, discussing whether multinational headquarters are a desirable target of tax policy. Prior literature suggests that multinational firms are sensitive to tax policy considerations in headquarters location decisions. Fortune 500 lists of the world’s largest firms show informative patterns of headquarters location, but there is little systematic relationship between these firms’ headquarters locations and tax policy variables. Similarly, there is an ambiguous relationship between indicators of country-wide scientific achievement and tax variables. Implications for tax policy are discussed, with an emphasis on the interaction between increasing economic integration and tax policy design.

Suggested Citation

  • Clausing, Kimberly A., 2010. "Should Tax Policy Target Multinational Firm Headquarters?," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 741-763, December.
    • Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:741-63
    DOI: 10.17310/ntj.2010.4.08
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    File URL: https://doi.org/10.17310/ntj.2010.4.08
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    Cited by:

    1. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
    2. Guojian Hu & Xiaomin Liang & Yuqi Lu & Yu Chen, 2021. "Interprovincial separation between headquarters and registered addresses: The case of listed companies in China," Growth and Change, Wiley Blackwell, vol. 52(2), pages 1080-1098, June.
    3. Ladislav Tyll & Mohit Srivastava & Florián Brezina, 2018. "An Overview of German Centers of Corporate Dominance and Motives for Corporate Headquarters Relocation," Central European Business Review, Prague University of Economics and Business, vol. 2018(4), pages 61-79.

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