In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.
Knoll, Michael S., "Taxation, Competitiveness, and Inversions: A Response to Kleinbard" (2017). Faculty Scholarship at Penn Law. 1753.
Comparative and Foreign Law Commons, International Business Commons, International Economics Commons, Law and Economics Commons, Policy Design, Analysis, and Evaluation Commons, Taxation Commons, Taxation-Federal Commons, Tax Law Commons