Professor Jennifer Blouin’s research centers on the role of taxation in firm decision making.
- effects of taxes on asset pricing
- taxes and corporate payout behavior
As U.S. legislators struggle to balance the fiscal budget, tax reform and business income tax, often emerges at the forefront of the discussion. Not all business income is taxed the same, creating great challenges in the design of new tax policy. The implications arising from the different ways in which corporate and non-corporate entities are taxed needs to be understood in order to anticipate how changes in tax policy could affect businesses and their tax obligations.
"B-School for Public Policy" Seminars
April 28, 2017Effects of the U.S. Worldwide Tax Regime on Domestic Investment
In 2013, US companies held $2 trillion in indefinitely reinvested earnings abroad. How and why they continue to do this is central to the debate surrounding US international tax policy and carries broader repercussions for the domestic economy. In this lecture, Professor Blouin focused on differences in corporate tax regimes worldwide; the state of foreign US holdings (including the crucial difference between unrepatriated earnings and cash); corporate inversions and the application of EU “state aid” rules; and implications for corporate tax reform.