Columbia Law School Tax Policy Colloquium

Columbia Law School Tax Policy Colloquium

Columbia Law School Tax Policy Colloquium

Columbia Law School Davis Polk & Wardwell Tax Policy Colloquium “ TAX RATES AND CORPORATE DECISION MAKING ”

Legislating for Good times and Bad

article was first presented as a working paper at a conference at the Hutchins Center on Fiscal & Monetary Policy at the Brookings Institution. Thanks to the Hutchins Center and its staff for their input and support. Thanks also to participants in the NYU Law Faculty Summer Workshop, the NYU Tax Policy Colloquium, the UVA Invitational Tax Conference, the Columbia Law School Tax Policy Workshop,...

Columbia Law School Tax Policy Colloquium

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper th...