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美国的企业倒置与FDI

Atkinson, Sarah; Hanson, Jessica

Corporate inversions had a significant impact on US FDI over the past four decades. Analysts speculated that the 2017 Tax Cuts and Jobs Act would incentivize inverted companies to redomicile and become US-owned again. This Perspective investigates if significant redomiciling occurred in 2018 using preliminary BEA statistics on US FDI.

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More About This Work

Academic Units
Columbia Center on Sustainable Investment
Publisher
Columbia Center on Sustainable Investment
Series
Columbia FDI Perspectives, 285
Published Here
March 6, 2024