Shareholder Wealth Effects of Border Adjustment Taxation

Abstract

Following two decades of discussion, the border adjustment tax briefly emerged as part of proposed U.S. corporate tax reform in early 2017.

Authors: Gaertner, Fabio B. and Hoopes, Jeffrey L. and Maydew, Edward L.

Citation

Gaertner, Fabio B. and Hoopes, Jeffrey L. and Maydew, Edward L., Shareholder Wealth Effects of Border Adjustment Taxation (March 15, 2019). Journal of Law and Economics. Forthcoming 2019.  Kenan Institute of Private Enterprise Research Paper No. 18-2. Available at SSRN: https://ssrn.com/abstract=2956740