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Dr. McKeehan is an associate at The Brattle Group with experience working on tax controversy cases involving transfer pricing and debt/equity classification. She received her Ph.D. in Economics from Rice University, where her research focused on the economic effects of taxation, with an emphasis on personal and capital income taxation. Prior to graduate school, Dr. McKeehan worked as an analyst at Entergy Services, Inc.

Tax Policy and Foreign Direct Investment in Open Economies
May 01, 2018
George R. Zodrow and Margaret McKeehan
Published with Rice University's Baker Institute for Public Policy

This brief addresses the arguments for and against source-based capital income taxation, focusing on the factors that countries must balance in thinking about the extent to which they should rely on a corporate income tax as a significant source of revenue.

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