How Would EU Corporate Tax Reform Affect US Investment in Europe?
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This paper forms part of the research funded partly by the ESRC under grant RES-060-25-0033, and partly by donations by companies listed on the website of the Centre for Business Taxation. We thank Jeff Brown for encouragement to address the issues in the paper. We thank Jeff, Will Morris, Doug Shackelford and participants at the HMRC / Centre for Business Taxation workshop in September 2011 and the Tax Policy and the Economy conference in October 2011 for helpful comments. The research and opinions are those of the authors only. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.