We’ve posted a new 15-minute interview with Mihir Desai, Associate Professor of Finance at Harvard Business School and Faculty Research Fellow at the National Bureau of Economic Research, as today’s Tax Policy Podcast. Desai discusses the effects of corporate taxation on business. Topics covered include foreign direct investment, business location decisions, the tax treatment of corporate capital gains, territoriality, the advantages of reconciling book and tax accounting, and the United States’ high corporate tax rate. The Tax Foundation has long stressed the impact that taxes have on business. Our State Business Tax Climate Index and other publications emphasize the importance of sound tax policy for a prosperous economy. Mihir Desai’s discussion with Scott Hodge in this podcast confirms the link between corporate taxes and business performance. Click here to listen in. Click here to read the transcript.
