# Multimedia 

Multimedia 

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- [Cato Video](/multimedia/cato-video)
- [Video Series](/search/category/video-series)
- [Events](/multimedia/events)

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Cato Weekly Podcast • August 25, 2014 

# Burger King May Abdicate to Avoid U.S. Tax Code 

If Burger King buys Tim Horton’s and switches its corporate base to Canada, it will be largely to avoid punitive U.S. tax policies. Dan Mitchell explains.

[![Creative Commons License](/build/cato_2020/images/creative-commons.svg)](http://creativecommons.org/licenses/by-nc-sa/4.0/) 
This work is licensed under a [Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License](https://creativecommons.org/licenses/by-nc-sa/4.0/). 

##### Featuring 

[![Media Name: mitchell.jpg](/sites/cato.org/files/styles/author_picture/public/authors/crops/mitchell.jpg?itok=W7grHyuM)](/people/daniel-mitchell) 

##### [Daniel J. Mitchell](/people/daniel-mitchell)

Former Senior Fellow 

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](https://twitter.com/danieljmitchell) 

[![Square face shot of Caleb O. Brown.](/sites/cato.org/files/styles/author_picture/public/2021-01/cbrown_sq.jpg?itok=zSWLm8kR)](/people/caleb-o-brown) 

##### [Caleb O. Brown](/people/caleb-o-brown)

Former Director of Multimedia, Host and Executive Producer, *Cato Daily Podcast*, Cato Institute