Taxing international business income : dividend exemption versus the current system / / Harry Grubert and John Mutti
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| Autore: |
Grubert Harry
|
| Titolo: |
Taxing international business income : dividend exemption versus the current system / / Harry Grubert and John Mutti
|
| 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 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910813664103321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
AEI studies on tax reform.