Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favoring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details.

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哈里·格鲁伯特对国际税收政策的不断发展的看法

哈里·格鲁伯特（Harry Grubert）为我们对国际税收政策的思考做出了重要贡献。他确定了公司税制可能扭曲全球经济行为的众多余地，并估算了这些扭曲的相对成本。随着时间的流逝，他的观点从支持美国跨国公司的全球性税收演变为支持对超正收益征收最低税率并将税收从公司制向股东制转变的领土体系。他的研究极大地影响了《 2017年减税和就业法》（TCJA）中的公司改革，尽管他无疑会在该法的许多细节上有所不同。