FIXING THE SYSTEM: AN ANALYSIS OF ALTERNATIVE PROPOSALS FOR THE REFORM OF INTERNATIONAL TAX
We evaluate proposals for U.S. international tax reform including dividend exemption, full current inclusion, dividend exemption with an effective tax rate test and active business exception, dividend exemption with a per-country or overall minimum tax, and repeal of check-the-box. As alternatives t...
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| Veröffentlicht in: | National tax journal 2013-09, Vol.66 (3), p.671-711 |
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| container_title | National tax journal |
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| creator | Grubert, Harry Altshuler, Rosanne |
| description | We evaluate proposals for U.S. international tax reform including dividend exemption, full current inclusion, dividend exemption with an effective tax rate test and active business exception, dividend exemption with a per-country or overall minimum tax, and repeal of check-the-box. As alternatives to active business tests, we consider minimum taxes that allow expensing for real investment abroad. We evaluate reforms along many dimensions including the lockout effect, income shifting, the choice of location, and complexity. We find a per-country minimum tax with expensing has many advantages with respect to these margins. The simpler overall minimum tax is a serious alternative. |
| doi_str_mv | 10.17310/ntj.2013.3.06 |
| format | Article |
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| fulltext | fulltext |
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| ispartof | National tax journal, 2013-09, Vol.66 (3), p.671-711 |
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| source | Jstor Complete Legacy; Education Source (EBSCOhost); Business Source Complete; Alma/SFX Local Collection |
| subjects | Analysis Business structures Corporate income taxes Dividends Effective income tax rates Effective tax rate Federal taxes Fiscal policy Foreign source income Foreign source income taxation Forum: Reforming the Taxation of International Income Income shifting Income taxes Influence International taxation Investment Investment tax credits Repatriation Studies Tax exemption Tax exemptions Tax rates Tax reform Tax systems Taxation U.S.A |
| title | FIXING THE SYSTEM: AN ANALYSIS OF ALTERNATIVE PROPOSALS FOR THE REFORM OF INTERNATIONAL TAX |
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