Policy Effects of International Taxation on Firm Dynamics and Capital Structure
(2021)
Journal Article
Spencer, A. H. (2022). Policy Effects of International Taxation on Firm Dynamics and Capital Structure. Review of Economic Studies, 89(4), 2149-2200. https://doi.org/10.1093/restud/rdab071
This article develops a quantitative open economy framework with dynamics, firm heterogeneity and financial frictions to study the impact of corporate tax reforms targeted at multinationals. The model quantifies their impact on firm selection, produc... Read More about Policy Effects of International Taxation on Firm Dynamics and Capital Structure.