Date of Submission
Open Access Senior Thesis
Bachelor of Arts
© 2014 Michael A. Gose
This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on corporate actions to circumvent these laws in order to reduce tax liabilities. Then, I will propose a solution that emphasizes altering the incentives of corporations as opposed to creating rules to prevent corporate actions.
Gose, Michael A., "Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States" (2015). CMC Senior Theses. 1033.