An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations

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ISBN 13 :
Total Pages : 312 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations by : United States. Congress. Senate. Committee on Finance

Download or read book An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations

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Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations by : United States. Congress. Senate. Committee on Finance

Download or read book An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Report on the Activities of the Committee on Finance of the United States Senate During the ... Congress Pursuant to Rule XXVI of the Standing Rules of the United States Senate

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Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Report on the Activities of the Committee on Finance of the United States Senate During the ... Congress Pursuant to Rule XXVI of the Standing Rules of the United States Senate by : United States. Congress. Senate. Committee on Finance

Download or read book Report on the Activities of the Committee on Finance of the United States Senate During the ... Congress Pursuant to Rule XXVI of the Standing Rules of the United States Senate written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2005 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legislative Calendar

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ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Legislative Calendar by : United States. Congress. Senate. Committee on Finance

Download or read book Legislative Calendar written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2005 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Investment Since the Tax Cuts and Jobs Act of 2017

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Publisher : International Monetary Fund
ISBN 13 : 1498317049
Total Pages : 37 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis U.S. Investment Since the Tax Cuts and Jobs Act of 2017 by : Emanuel Kopp

Download or read book U.S. Investment Since the Tax Cuts and Jobs Act of 2017 written by Emanuel Kopp and published by International Monetary Fund. This book was released on 2019-05-31 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.

The Effects of Taxation on Multinational Corporations

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Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Effects of Taxation on Multinational Corporations by : Martin Feldstein

Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

Taxes on Immovable Property

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Publisher : Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Taxes on Immovable Property by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Download or read book Taxes on Immovable Property written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]. This book was released on 1983 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

Impact of U.S. Tax Rules on International Competitiveness

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Publisher :
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Impact of U.S. Tax Rules on International Competitiveness by : United States. Congress. House. Committee on Ways and Means

Download or read book Impact of U.S. Tax Rules on International Competitiveness written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2001 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Catching Capital

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Publisher : Oxford University Press
ISBN 13 : 0190251522
Total Pages : 279 pages
Book Rating : 4.1/5 (92 download)

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Book Synopsis Catching Capital by : Peter Dietsch

Download or read book Catching Capital written by Peter Dietsch and published by Oxford University Press. This book was released on 2015-07-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Factors Affecting U.S. International Competitiveness

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Publisher :
ISBN 13 :
Total Pages : 1116 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Factors Affecting U.S. International Competitiveness by : United States. Congress. House. Committee on Ways and Means

Download or read book Factors Affecting U.S. International Competitiveness written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1992 with total page 1116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Income Taxes under Pressure

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Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Replacing the Federal Income Tax: Impact of international competitiveness of replacing the federal income tax, July 18, 1996; Impact of replacing the federal income tax on manufacturing and energy and natural resources, July 31, 1996

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Publisher :
ISBN 13 :
Total Pages : 370 pages
Book Rating : 4.0/5 (7 download)

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Book Synopsis Replacing the Federal Income Tax: Impact of international competitiveness of replacing the federal income tax, July 18, 1996; Impact of replacing the federal income tax on manufacturing and energy and natural resources, July 31, 1996 by : United States. Congress. House. Committee on Ways and Means

Download or read book Replacing the Federal Income Tax: Impact of international competitiveness of replacing the federal income tax, July 18, 1996; Impact of replacing the federal income tax on manufacturing and energy and natural resources, July 31, 1996 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1996 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Monthly Catalog of United States Government Publications

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ISBN 13 :
Total Pages : 1102 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Monthly Catalog of United States Government Publications by :

Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 2004 with total page 1102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Tax Guide for Aliens

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis U.S. Tax Guide for Aliens by :

Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in the Global Economy

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Publisher : University of Chicago Press
ISBN 13 : 0226705889
Total Pages : 456 pages
Book Rating : 4.2/5 (267 download)

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Book Synopsis Taxation in the Global Economy by : Assaf Razin

Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.

Tax Incentives for Renewal

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ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Incentives for Renewal by : United States

Download or read book Tax Incentives for Renewal written by United States and published by . This book was released on 2003 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

American Jobs and Manufacturing Preservation Act of 1991

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Publisher :
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis American Jobs and Manufacturing Preservation Act of 1991 by : United States. Congress. House. Committee on Ways and Means

Download or read book American Jobs and Manufacturing Preservation Act of 1991 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1992 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: