2023-07-142023-07-142015-07-30https://hdl.handle.net/20.500.14300/528The Permanent Subcommittee on Investigations of the Senate Committee on Homeland Security and Governmental Affairs 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.133 pagesenStaff ReportsSenateRepublicanSenate Majority Staff Report1: Macroeconomics107: Taxation, Tax Policy, and Broad Tax Reform114