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Record Nr. |
UNINA9910813664103321 |
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Autore |
Grubert Harry |
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Titolo |
Taxing international business income : dividend exemption versus the current system / / Harry Grubert and John Mutti |
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Pubbl/distr/stampa |
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Washington, D.C., : AEI Press, 2001 |
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Descrizione fisica |
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1 online resource (ix, 67 pages) |
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Collana |
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AEI studies on tax reform |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Income tax - United States - Foreign income |
International business enterprises - Taxation - United States |
Dividends - Taxation - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Bibliographic Level Mode of Issuance: Monograph |
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Nota di bibliografia |
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Includes bibliographical references (p. 61-62). |
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Nota di contenuto |
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Intro -- Contents -- Foreword -- Acknowledgments -- 1 Introduction -- 2 Primary Features of the Two Systems -- 3 The Effect of Repatriation Taxes on Corporate Behavior -- 4 Efficiency Loss Attributable to Repatriation Planning -- 5 Quantitative Evaluation of the Effect of Dividend Exemption on Investment Location -- 6 Revenue Implications of Dividend Exemption -- 7 Will Dividend Exemption Promote Income Shifting? -- 8 Other Efficiency Gains -- 9 Related Issues -- 10 Conclusions -- Notes -- References -- Appendix 1: Description of Data -- Appendix 2: Dividend Repatriation Equation Used to Calculate Efficiency Loss -- About the Authors. |
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