Taxing International Business Income : Dividend Exemption versus the Current System.
Grubert, Harry.
Taxing International Business Income : Dividend Exemption versus the Current System. - 1st ed. - 1 online resource (81 pages)
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.
9780844771540
Income tax -- United States -- Foreign income.
International business enterprises -- Taxation -- United States.
Dividends -- Taxation -- United States.
Electronic books.
HJ4653.F65 -- G783 2001eb
Taxing International Business Income : Dividend Exemption versus the Current System. - 1st ed. - 1 online resource (81 pages)
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.
9780844771540
Income tax -- United States -- Foreign income.
International business enterprises -- Taxation -- United States.
Dividends -- Taxation -- United States.
Electronic books.
HJ4653.F65 -- G783 2001eb