Harry Grubert

U.S. Department of the Treasury, Office of Tax Analysis (OTA)

1500 Pennsylvania Ave. NW

Washington, DC 20220

United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 16,885

in Total Papers Downloads

3,820

SSRN CITATIONS
Rank 7,258

SSRN RANKINGS

Top 7,258

in Total Papers Citations

30

CROSSREF CITATIONS

152

Scholarly Papers (17)

1.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

Number of pages: 77 Posted: 06 Apr 2013 Last Revised: 12 May 2013
Harry Grubert and Rosanne Altshuler
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads 1,058 (26,628)
Citation 2

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International taxation, multinational corporations, territorial taxation, corporate taxation

2.

The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses

Number of pages: 40 Posted: 19 Jun 2003
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 670 (50,040)
Citation 1

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3.

The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies

Number of pages: 40 Posted: 13 Jan 2006
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 437 (85,227)
Citation 6

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4.

Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent

National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Number of pages: 54 Posted: 30 Jun 2016
Harry Grubert and Rosanne Altshuler
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads 429 (87,060)
Citation 2

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tax reform, corporate income taxation, corporate tax integration

5.

Tax Credits, Source Rules, Trade and Electronic Commerce: Behavioral Margins and the Design of International Tax Systems

Number of pages: 49 Posted: 10 Jan 2005
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 299 (130,329)
Citation 3

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6.

VAT and Financial Services: Competing Perspectives on What Should Be Taxed

Tax Law Review, Vol. 65, No. 2, 2012
Number of pages: 42 Posted: 23 May 2012
Harry Grubert and Richard Krever
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of Western Australia Law School
Downloads 235 (166,182)

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7.

Formula Apportionment: Is it Better than the Current System and are There Better Alternatives?

National Tax Journal, December 2010, 63 (4, Part 2), 1145–1184
Number of pages: 40 Posted: 19 Oct 2011 Last Revised: 12 May 2013
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 191 (201,594)
Citation 4

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formula apportionment, transfer pricing, income shifting, international taxation

The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes

Number of pages: 48 Posted: 14 Aug 2012
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 107 (320,596)

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The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes

Number of pages: 48 Posted: 29 Mar 2010 Last Revised: 07 Feb 2021
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 22 (654,964)

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9.

The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

Number of pages: 41 Posted: 13 Jul 2007 Last Revised: 13 Sep 2021
John Mutti and Harry Grubert
Grinnell College - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 105 (322,744)

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10.

Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy

Number of pages: 47 Posted: 08 Mar 2001 Last Revised: 05 Oct 2001
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 80 (382,769)
Citation 13

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11.

Has U.S. Investment Abroad Become More Sensitive to Tax Rates?

Number of pages: 39 Posted: 16 Aug 2000 Last Revised: 07 Apr 2008
Rosanne Altshuler, Harry Grubert and T. Scott Newlon
Rutgers, The State University of New Jersey - Department of Economics, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 74 (400,067)
Citation 6

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12.

Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad

Number of pages: 49 Posted: 25 May 2006 Last Revised: 18 Nov 2021
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 66 (425,538)

Abstract:

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13.

The Effect of Taxes on Investment and Income Shifting to Puerto Rico

Number of pages: 27 Posted: 01 Jul 2003 Last Revised: 23 Oct 2021
Harry Grubert and Joel B. Slemrod
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of Michigan, Stephen M. Ross School of Business
Downloads 47 (497,648)
Citation 10

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14.

Governments and Multinational Corporations in the Race to the Bottom

Tax Notes, Vol. 110, No. 8, February 27, 2006
Posted: 24 Feb 2006 Last Revised: 12 May 2013
Rosanne Altshuler and Harry Grubert
Rutgers, The State University of New Jersey - Department of Economics and U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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15.

Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location

Posted: 13 Oct 2003
Harry Grubert
U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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16.

Do Taxes Influence Where U.S. Corporations Invest?

Posted: 06 Mar 2001
Harry Grubert and John Mutti
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Grinnell College - Department of Economics

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17.

Must Financial Services Be Taxed Under a Consumption Tax?

Posted: 02 Jun 2000
Harry Grubert and James B. Mackie III
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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