Harry Grubert's influence on tax accounting research began by calling attention to the finer details of repatriation techniques and foreign tax credits, and evolved over time into the complexities of multinational firms' tax minimization strategies, ownership structures, and income-shifting behavior. The depth of knowledge he created will continue to shape our research as we revisit his studies to find questions and answers in the wake of major corporate tax reform.

中文翻译：

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纪念哈里·格鲁伯特的纪念节：哈里对学术会计师研究的影响

哈里·格鲁伯特（Harry Grubert）对税收会计研究的影响力始于引起人们对汇款技巧和外国税收抵免的更详细关注，并随着时间的流逝逐渐演变成跨国公司税收最小化战略，所有权结构和收入转移行为的复杂性。随着主要公司税制改革的进行，我们重新审视他的研究以寻找问题和答案时，他创造的知识深度将继续影响我们的研究。