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This research explores how the Tax Cuts and Jobs Act influenced foreign investment in the U.S.

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

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This research explores how the Tax Cuts and Jobs Act influenced foreign investment in the U.S.
Used regression analysis to assess the impact of tax reforms on inbound foreign investment
Analyzed data from 2014-2019 focusing on effective average and marginal tax rates
Evaluated the responsiveness of existing foreign-owned companies to tax changes
Found that lower equity tax rates increased retained earnings for foreign-owned companies
Noted that tangible investments responded to changes in both equity and debt tax rates
Confirmed that foreign acquisitions and new establishments saw no significant impact from the TCJA

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Research reveals tax reforms affected foreign investment in the U.S., suggesting lower equity tax rates increased retained earnings.

Matheson et al. (2025) studied this question.

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