Reform of U. S. International Taxation: Alternatives
DIANE Publishing, Apr 1, 2011 - 21 pages
Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? Contents of this report: The Current System and Possible Revisions; Neutrality, Efficiency, and Competitiveness; Assessing the Existing Tax System; Territorial Taxation: The Dividend Exemption Proposal; A Residence-Based System in Practice; President Obama's Proposals to Restrict Deferral and Cross-Crediting; Tax Havens: Issues and Policy Options; General Reforms of the Corporate Tax and Implications for International Tax Treatment. Charts and tables. This is a print on demand edition of an important, hard-to-find publication.
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American Enterprise Institute assets billion capital export neutrality capital ownership neutrality Cayman Islands concepts Congressional Budget Office corporate tax Corporate Tax Rates country’s cross crediting current law’s current system deductions distortion dividends domestic investment earned excess credits exemption system foreign income foreign investment foreign stock foreign subsidiaries foreign tax credit foreign-source income Grubert and Mutti Harry Grubert home country tax hybrid impose incentive to invest increase intangible investment abroad investment in low-tax Jane G jurisdictions low-tax countries Max Baucus national neutrality operations optimal policy passive income portfolio investment pose an incentive productive projected to raise proposal provision reduce repatriated residence-based system restrictions separate limits source-based taxation Subpart F Tax Avoidance tax burden tax country tax credit limit tax evasion tax havens tax policy tax revenue territorial or source-based territorial taxation U.S. Department U.S. firms U.S. investment U.S. system U.S. tax system unlimited foreign tax worldwide income worldwide taxation zero-tax country