Last year, Washington State offered $9 billion in tax incentives to Boeing in order to bring the aerospace manufacturer’s 777X production line to the state, thereby creating high-paying jobs that would benefit...
- Taxes and Foreign Acquisitions in the United States
Taxes and Foreign Acquisitions in the United States
Special Academic Report
Executive Summary We test the hypothesis that the Tax Reform Act of 1986 (TRA 86) induced acquisitions of U.S. companies by foreign investors from worldwide tax jurisdictions, principally the United Kingdom and Japan. We find that tax advantages realized post-acquisition by U.K. and Japanese investors are very small relative to the size of the acquisitions. Thus, we conclude that TRA 86 did not significantly enhance the competitive advantage of foreign firms in the U.S. acquisition market.
- Saving and investment are necessary for a society to adequately provide for its future.
- Saving and investment have declined substantially as a percentage of GDP over the last 40 years, and have collapsed...
The Tax Foundation’s International Tax Competitiveness Index (ITCI) measures the degree to which the 34 OECD countries’ tax systems promote competitiveness through low tax burdens on business investment and neutrality...
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