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...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	National tax journal 2013-09, Vol.66 (3), p.671-711
Hauptverfasser:	Grubert, Harry, Altshuler, Rosanne
Format:	Artikel
Sprache:	eng
Schlagworte:	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
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!