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A GUIDE TO LAW AND POLICY
TAXING FOREIGNSOURCE INCOME
FIRST EXCHANGE OF VIEWS
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aftertax return allocation American Enterprise Institute argued argument assumption balance of payments billion capital exports capital income tax capital-export neutrality cost D's nationals direct investment dollar domestic income domestic investment economic effect equal equity Eurodollar exchange rates expense of domestic floating floating exchange rates foreign earnings foreign exchange foreign exchange markets foreign governments foreign investment foreign jurisdiction foreign subsidiaries foreign tax credit foreign-source income imposed increase investment by U.S. investment in F investors Let us suppose loans machine tools marginal product ment neutrality criterion optimal tax percent present value pretax return product of capital production inputs Professor Schmidt's rate of return real income reduced repatriated revenue saving Schmidt subsidy tax law tax liability tax neutrality tax on foreign-source tax treatment taxes paid tion Ture U.S. capital U.S. companies U.S. corporations U.S. government U.S. income tax U.S. investment abroad U.S. taxation United withholding taxes