U.S. Business Tax System and Global Competiveness. (Record no. 60213)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 04223nam a22004213i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC3019350 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729124118.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2008 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781613241936 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781606922552 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC3019350 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL3019350 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10670915 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)923660951 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6450.C37 2009 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Carle, Raymond E. |
| 245 10 - TITLE STATEMENT | |
| Title | U.S. Business Tax System and Global Competiveness. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York : |
| Name of producer, publisher, distributor, manufacturer | Nova Science Publishers, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2008. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2009. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (167 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- U.S. BUSINESS TAX SYSTEM ANDGLOBAL COMPETIVENESS -- U.S. BUSINESS TAX SYSTEM AND GLOBAL COMPETIVENESS -- CONTENTS -- PREFACE -- EXECUTIVE SUMMARY -- THE U.S. BUSINESS TAX SYSTEM PRESENTSCHALLENGES TO U.S. COMPETITIVENESS -- A. INTRODUCTION -- B. BUSINESS TAX REFORM AND THE ECONOMY -- Taxation of Saving and Investment -- Taxation of Flow-through Businesses -- Risk of Standing Still -- C. HOW BUSINESS TAXATION IN THE UNITED STATESCOMPARES WITH THAT OF THE UNITED STATES'MAJOR TRADING PARTNERS -- International Comparison of Corporateand Investor-Level Taxes -- Worldwide vs. Territorial Systems -- Consumption Taxes -- D. SUMMARY -- REFERENCES -- REPLACING BUSINESS INCOME TAXESWITH A BUSINESS ACTIVITIES TAX -- A. INTRODUCTION -- B. DESCRIPTION OF A BAT -- Calculation of a BAT -- The BAT Base -- C. ECONOMIC EFFECTS OF A BROAD-BASED BAT -- Economic Gains from Replacing Business Taxeswith a Broad-Based BAT -- Inefficiencies and Distortions Createdby Replacing Business Taxes with a BAT -- Concerns about Growth of a BAT -- D. DISTRIBUTIONAL ISSUES -- E. BORDER TAX ADJUSTMENTSAND INTERNATIONAL TRADE -- F. SIMPLICITY AND ENFORCEABILITY -- G. IMPLICATIONS FOR STATEAND LOCAL GOVERNMENTS -- H. VATS IN OTHER COUNTRIES -- REFERENCES -- BUSINESS TAX REFORM WITH BASEBROADENING/REFORM OF THE U.S.INTERNATIONAL TAX RULES -- A. INTRODUCTION -- B. BROADENING THE BUSINESS TAX BASE AND EITHERLOWERING THE BUSINESS TAX RATE ORPERMITTING FASTER WRITE-OFF OF INVESTMENT -- Lowering the Business Tax Rate on the Non-Corporate Sector -- Transition Issues -- Distributional Effects -- C. TERRITORIAL TAX SYSTEMS -- Worldwide Tax Systems -- Territorial Tax Systems -- Types of Territorial Approaches -- REFERENCES -- ADDRESSING STRUCTURAL PROBLEMSWITH THE U.S. BUSINESS TAX SYSTEM -- A.MULTIPLE TAXATION OF CORPORATE PROFITS -- 1. Corporate Capital Gains. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2. Dividends received deduction -- B. TAX BIAS THAT FAVORS DEBT FINANCING -- C. TAXATION OF INTERNATIONAL INCOME -- 1. Subpart F anti-deferral rules -- 2. Simplifying Foreign Tax Rules for Small Businesses -- 3. Modifying the Taxation of Americans who Liveand Work outside the United States -- D. TAX TREATMENT OF LOSSES -- The Current Tax Treatment of Losses -- How Are Losses Treated in G-7 Countries? -- Approaches for Addressing the DistortionsCaused by Loss Restrictions -- Alternative Approaches to Full Refundability -- E. BOOK-TAX CONFORMITY -- F. ILLUSTRATIVE AREAS TO IMPROVETAX ADMINISTRATION -- 1. Corporate Alternative Minimum Tax -- 2. Simplified Cash Accounting for Small Businesses -- REFERENCES -- INDEX. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Business enterprises--Taxation--United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Carle, Raymond E. |
| Title | U.S. Business Tax System and Global Competiveness |
| Place, publisher, and date of publication | New York : Nova Science Publishers, Incorporated,c2008 |
| International Standard Book Number | 9781606922552 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3019350">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3019350</a> |
| Public note | Click to View |
No items available.