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Taxing International Business Income : Dividend Exemption versus the Current System.

By: Contributor(s): Material type: TextTextPublisher: Washington : American Enterprise Institute for Public Policy Research, 2000Copyright date: ©2001Edition: 1st edDescription: 1 online resource (81 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9780844771540
Subject(s): Genre/Form: Additional physical formats: Print version:: Taxing International Business IncomeLOC classification:
  • HJ4653.F65 -- G783 2001eb
Online resources:
Contents:
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.
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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.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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