Thursday, April 7, 2022
Barry Presents Tax And The Boundaries Of The Agency Right now At Duke
Jordan Barry (USC) presents Tax and the Boundaries of the Agency (with Victor Fleischer (UC-Irvine; Google Scholar)) at Duke at present as a part of its Tax Coverage Workshop hosted by Lawrence Zelenak:
We analyze how earnings taxes distort companies’ selections relating to what to provide themselves (“make”) or buy from others (“purchase”) alongside a variety of dimensions. Many of those provisions broaden the boundary of the agency; others contract it. Importantly, the expansions and contractions usually function on totally different factors, and thus don’t offset one another, making every distortion problematic.
Our framework supplies perception into a variety of key tax coverage questions, together with the deserves of worldwide versus territorial tax programs, the financial price of the company tax, and the consequences 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
