FDI Perspective No. 199: “United States corporate tax reform and global FDI flows,” by Miguel Pérez Ludeña

Proposals to reform corporate tax in the United States want to encourage domestic investment by American companies. The reform may trigger a large repatriation of accumulated foreign earnings, but most of this inflow will not be directed to productive investments.

A translation in Mandarin is also available via the “Download Resources” button.