3 options
Taxing international business income : dividend exemption versus the current system / Harry Grubert and John Mutti.
- Format:
- Book
- Author/Creator:
- Grubert, Harry.
- Series:
- AEI studies on tax reform.
- AEI studies on tax reform
- Language:
- English
- Subjects (All):
- Income tax--United States--Foreign income.
- Income tax.
- International business enterprises--Taxation--United States.
- International business enterprises.
- Dividends--Taxation--United States.
- Dividends.
- Physical Description:
- 1 online resource (ix, 67 pages).
- Other Title:
- Dividend exemption versus the current system
- Place of Publication:
- Washington, D.C. : AEI Press, 2001.
- Language Note:
- English
- 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.
- Notes:
- Bibliographic Level Mode of Issuance: Monograph
- Includes bibliographical references (p. 61-62).
- OCLC:
- 70768907
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