Thursday, April 7, 2022
Barry Presents Tax And The Boundaries Of The Agency In the present day At Duke
Jordan Barry (USC) presents Tax and the Boundaries of the Agency (with Victor Fleischer (UC-Irvine; Google Scholar)) at Duke in the present day as a part of its Tax Coverage Workshop hosted by Lawrence Zelenak:
We analyze how revenue taxes distort corporations’ choices concerning what to supply themselves (“make”) or buy from others (“purchase”) alongside a lot of dimensions. Many of those provisions develop the boundary of the agency; others contract it. Importantly, the expansions and contractions usually function on completely different factors, and thus don’t offset one another, making every distortion problematic.
Our framework offers perception into a lot of key tax coverage questions, together with the deserves of worldwide versus territorial tax techniques, the financial value of the company tax, and the results of the Tax Cuts and Jobs Act of 2017.
https://taxprof.typepad.com/taxprof_blog/2022/04/barry-presents-tax-and-the-boundaries-of-the-firm-today-at-duke.html
