Impact of the U.S. Tax Code on the Market for Corporate Control and Jobs

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133 pages
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Brief Executive Summary
The Permanent Subcommittee on Investigations issued a majority staff report looking at the effects of the U.S. tax code on corporations. The report specifically looks at how the tax code may affect foreign acquisition of U.S. firms and possible relocations of these firms to places outside of the U.S. The report finds that the current tax code increases the capacity of foreign firms to acquire U.S. firms and also provides strong motivations for companies that merge with foreign firms to relocate outside of the United States.
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Related Hearings
Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on "Impact of the U.S. Tax Code on the Market for Corporate Control and Jobs," 114th Cong., S.Hrg. 114-88, (2015, July 30)
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