The Effect on U.S. Foreign Direct Investment of the Integration of the Corporate and Personal Income Taxes

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ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (862 download)

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Book Synopsis The Effect on U.S. Foreign Direct Investment of the Integration of the Corporate and Personal Income Taxes by : James A. Griffin

Download or read book The Effect on U.S. Foreign Direct Investment of the Integration of the Corporate and Personal Income Taxes written by James A. Griffin and published by . This book was released on 1977 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

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Publisher : International Monetary Fund
ISBN 13 : 1451961928
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States by : International Monetary Fund

Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

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Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States by : Mr. Alexander D Klemm

Download or read book The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States written by Mr. Alexander D Klemm and published by International Monetary Fund. This book was released on 2022-05-06 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform’s impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies. We first model effective marginal and average tax rates (EMTRs and EATRs) by country, industry, and method of finance, and then use those tax rates to calculate the tax semi-elasticities of inbound FDI and PPE investment. We find that both PPE investment and FDI financed with retained earnings responded positively to the TCJA reform, but FDI financed with new equity or debt did not. In country-level PPE regressions, inclusion of macroeconomic controls renders tax rate coefficients insignificant, suggesting that the increase in PPE investment after TCJA was driven by general economic growth. In regressions of FDI financed with retained earnings, however, tax coefficients were robust to inclusion of macroeconomic controls. As the literature predicts, EATRs have a greater impact on cross-border investment than EMTRs. Country-by-industry regressions showed a larger effect of taxes on PPE investment than aggregate country-level regressions, but industry-level tax rates appear to have no effect on earnings retention.

How Taxation Affects Foreign Direct Investment

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Taxation Affects Foreign Direct Investment by : Joosung Jun

Download or read book How Taxation Affects Foreign Direct Investment written by Joosung Jun and published by World Bank Publications. This book was released on 1994 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Foreign Direct Investment in the United States

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Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Foreign Direct Investment in the United States by : Jan Ondrich

Download or read book Foreign Direct Investment in the United States written by Jan Ondrich and published by . This book was released on 1993 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of economic and taxation issues that surround foreign direct investment in the United States. It elaborates trends in choices of location of new foreign plants, as well as potential effects of changes in the fiscal policy of states on state selection.

How Tax Policy and Incentives Affect Foreign Direct Investment

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Tax Policy and Incentives Affect Foreign Direct Investment by : Jacques Morisset

Download or read book How Tax Policy and Incentives Affect Foreign Direct Investment written by Jacques Morisset and published by World Bank Publications. This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

Altered States

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Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Altered States by : James R. Hines

Download or read book Altered States written by James R. Hines and published by . This book was released on 1993 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effect of taxation on foreign investment and on business location within the United States. The idea is to compare the inter-state distribution of investments from certain foreign countries (those with foreign tax credit systems) with the distribution of investments from other countries. Investors from countries with foreign tax credit systems receive home-country tax credits for income taxes paid to US states, so they are less likely than are other investors to avoid investing in high-tax states. The results indicate that 1% differences in state corporate tax rates are associated with 7-9% differences between the investment shares of foreign tax credit investors and the investment shares of all others, suggesting that state taxes significantly influence the pattern of foreign direct investment in the US.

Tax sensitivity of foreign direct investment : an empirical assessment

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4./5 ( download)

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Book Synopsis Tax sensitivity of foreign direct investment : an empirical assessment by : Anwar Shah

Download or read book Tax sensitivity of foreign direct investment : an empirical assessment written by Anwar Shah and published by World Bank Publications. This book was released on 1990 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Effects of Taxes on Foreign Direct Investment in the United States

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Publisher :
ISBN 13 :
Total Pages : 288 pages
Book Rating : 4.3/5 (129 download)

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Book Synopsis The Effects of Taxes on Foreign Direct Investment in the United States by : Taejoo Kim

Download or read book The Effects of Taxes on Foreign Direct Investment in the United States written by Taejoo Kim and published by . This book was released on 2001 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Foreign Direct Investment in the United States: Appendix J: Taxation

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Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Foreign Direct Investment in the United States: Appendix J: Taxation by : United States. Department of Commerce

Download or read book Foreign Direct Investment in the United States: Appendix J: Taxation written by United States. Department of Commerce and published by . This book was released on 1976 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Taxation of Foreign Investment Income

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Publisher :
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.:/5 (42 download)

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Book Synopsis United States Taxation of Foreign Investment Income by : Peggy B. Musgrave

Download or read book United States Taxation of Foreign Investment Income written by Peggy B. Musgrave and published by . This book was released on 1969 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Outward Foreign Direct Investment and US Exports, Jobs, and R&D

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Publisher : Peterson Institute for International Economics
ISBN 13 : 0881326682
Total Pages : 149 pages
Book Rating : 4.8/5 (813 download)

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Book Synopsis Outward Foreign Direct Investment and US Exports, Jobs, and R&D by : Gary Clyde Hufbauer

Download or read book Outward Foreign Direct Investment and US Exports, Jobs, and R&D written by Gary Clyde Hufbauer and published by Peterson Institute for International Economics. This book was released on 2013-09-19 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is not in the US interest to adopt tax and regulatory policies that would discourage global engagement by US multinational corporations (MNCs). Research presented in this book shows that the expansion of foreign affiliates of US MNCs is positively associated with more production, greater employment, higher exports, and more research and development (R&D) in the United States. These findings suggest that less investment abroad by US firms would weaken—not strengthen—the US economy. This analysis by no means implies that there are only winners and no losers from outward investment. Changing patterns of MNC investment, like changing patterns of technology and production more generally, contribute to job losses and dislocations for some workers and to new opportunities for others. To benefit the US economy and US workers most broadly, the United States will want to search for ways to strengthen the appeal of the United States as a base for the operations of international firms. High among the recommendations to accomplish this, the United States should adopt a territorial tax system, like the great majority of developed countries.

Background and Issues Relating to the Taxation of Foreign Investment in the United States

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Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Background and Issues Relating to the Taxation of Foreign Investment in the United States by : United States. Congress. House. Committee on Ways and Means

Download or read book Background and Issues Relating to the Taxation of Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

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Publisher : International Monetary Fund
ISBN 13 : 1451960271
Total Pages : 66 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Tax Policy and Reform for Foreign Direct Investment in Developing Countries by : International Monetary Fund

Download or read book Tax Policy and Reform for Foreign Direct Investment in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.

Direct Investment Abroad and the Multinationals

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Publisher :
ISBN 13 :
Total Pages : 164 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Direct Investment Abroad and the Multinationals by : Peggy B. Musgrave

Download or read book Direct Investment Abroad and the Multinationals written by Peggy B. Musgrave and published by . This book was released on 1975 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: USA. Report on the effects on the American economy of the role of USA direct foreign investment and the multinational enterprise - analyzes theoretically and empirically the long term economic implications of export of capital on the economic structure (incl. Income growth, productivity and factor shares), and short term effects on employment, balance of payments, prices, etc. References and statistical tables.

Foreign Direct Investment in the United States

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Publisher :
ISBN 13 :
Total Pages : 938 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Foreign Direct Investment in the United States by : United States. Department of Commerce

Download or read book Foreign Direct Investment in the United States written by United States. Department of Commerce and published by . This book was released on 1976 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Financing and Taxation of U.S. Direct Investment Abroad

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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Book Synopsis The Financing and Taxation of U.S. Direct Investment Abroad by : Harry Huizinga

Download or read book The Financing and Taxation of U.S. Direct Investment Abroad written by Harry Huizinga and published by World Bank Publications. This book was released on with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: