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Taxing international business income : dividend exemption versus the current system / / Harry Grubert and John Mutti



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Autore: Grubert Harry Visualizza persona
Titolo: Taxing international business income : dividend exemption versus the current system / / Harry Grubert and John Mutti Visualizza cluster
Pubblicazione: Washington, D.C., : AEI Press, 2001
Descrizione fisica: 1 online resource (ix, 67 pages)
Disciplina: 336.24/3
Soggetto topico: Income tax - United States - Foreign income
International business enterprises - Taxation - United States
Dividends - Taxation - United States
Altri autori: MuttiJohn H  
Note generali: Bibliographic Level Mode of Issuance: Monograph
Nota di bibliografia: Includes bibliographical references (p. 61-62).
Nota di contenuto: 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.
Altri titoli varianti: Dividend exemption versus the current system
Titolo autorizzato: Taxing international business income  Visualizza cluster
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910813664103321
Lo trovi qui: Univ. Federico II
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Serie: AEI studies on tax reform.