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Business Taxes and International Competitiveness Michael S. Knoll, University of Pennsylvania Law School Download the Paper (PDF format) - May 28, 2008 Tell a colleague about it. Printing Tips: Select 'print as image' in the Acrobat print dialog if you have trouble printing. ABSTRACT: Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as the choice between residence- and source-based taxation and the level of tax rates, and to understand the impact various provisions in the U.S. Internal Revenue Code are likely to have on the competitiveness of U.S.-based corporations and MNCs. SUGGESTED CITATION: Michael S. Knoll, "Business Taxes and International Competitiveness" (May 28, 2008). University of Pennsylvania Law School. Scholarship at Penn Law. Paper 221. http://lsr.nellco.org/upenn/wps/papers/221 | REPOSITORY HOME  | SEARCH  | MY ACCOUNT  | NELLCO HOME | Powered by bepress.