TAX INVERSIONS: BATTLING THE SURGE TO MERGE

Abstract

As tax inversions become an increasing trend with American companies, it is important to discuss the financial implications these corporate relocations have on the American financial system. The United States government’s response to American based companies moving abroad to reduce their tax burden will affect tax laws, corporate mergers, and how business is conducted around the globe. This thesis will explore the negative impact these moves have on our financial system and the current proposed policy.