02594nam 2200589Ia 450 991081366410332120200520144314.0(CKB)1000000000007804(OCoLC)70768907(CaPaEBR)ebrary10020621(SSID)ssj0000675127(PQKBManifestationID)11461146(PQKBTitleCode)TC0000675127(PQKBWorkID)10669403(PQKB)10469974(MiAaPQ)EBC3111434(Au-PeEL)EBL3111434(CaPaEBR)ebr10020621(OCoLC)927514725(EXLCZ)99100000000000780420011011d2001 uy 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierTaxing international business income dividend exemption versus the current system /Harry Grubert and John MuttiWashington, D.C. AEI Press20011 online resource (ix, 67 pages)AEI studies on tax reformBibliographic Level Mode of Issuance: Monograph0-8447-7154-6 Includes bibliographical references (p. 61-62).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.AEI studies on tax reform.Dividend exemption versus the current systemIncome taxUnited StatesForeign incomeInternational business enterprisesTaxationUnited StatesDividendsTaxationUnited StatesIncome taxForeign income.International business enterprisesTaxationDividendsTaxation336.24/3Grubert Harry1606814Mutti John H569589MiAaPQMiAaPQMiAaPQBOOK9910813664103321Taxing international business income3932774UNINA