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100   $a20011011d2001      uy         0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTaxing international business income $edividend exemption versus the current system /$fHarry Grubert and John Mutti
210   $aWashington, D.C. $cAEI Press$d2001
215   $a1 online resource (ix, 67 pages)
225 1 $aAEI studies on tax reform
300   $aBibliographic Level Mode of Issuance: Monograph
311 0 $a0-8447-7154-6 
320   $aIncludes bibliographical references (p. 61-62).
327   $aIntro -- Contents -- Foreword -- Acknowledgments -- 1 Introduction -- 2 Primary Features of the Two Systems -- 3 The Effect of Repatriation Taxes on Corporate Behavior -- 4 Efficiency Loss Attributable to Repatriation Planning -- 5 Quantitative Evaluation of the Effect of Dividend Exemption on Investment Location -- 6 Revenue Implications of Dividend Exemption -- 7 Will Dividend Exemption Promote Income Shifting? -- 8 Other Efficiency Gains -- 9 Related Issues -- 10 Conclusions -- Notes -- References -- Appendix 1: Description of Data -- Appendix 2: Dividend Repatriation Equation Used to Calculate Efficiency Loss -- About the Authors.
410  0$aAEI studies on tax reform.
517 3 $aDividend exemption versus the current system
606   $aIncome tax$zUnited States$xForeign income
606   $aInternational business enterprises$xTaxation$zUnited States
606   $aDividends$xTaxation$zUnited States
615  0$aIncome tax$xForeign income.
615  0$aInternational business enterprises$xTaxation
615  0$aDividends$xTaxation
676   $a336.24/3
700   $aGrubert$b Harry$01606814
701   $aMutti$b John H$0569589
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910813664103321
996   $aTaxing international business income$93932774
997   $aUNINA