Taxes in the United States : developments, analysis and research. Volume 4 / Sarah Brackman, editor.

Format:

Book

Contributor:

Brackman, Sarah, editor.

Series:

Taxes in the United States: Developments, Analysis and Research

Taxes in the United States : developments, analysis, and research, 2329-6178

Language:

English

Subjects (All):

Taxation--Law and legislation--United States.

Taxation.

Physical Description:

1 online resource (169 p.)

Place of Publication:

New York : Nova Publishers, [2014]

Language Note:

English

Summary:

This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include a brief overview of business types and their tax treatment; an analysis of where American companies report profits; corporate expatriation, inversions and mergers; tax havens; current law and policy issues for the 113th Congress of research tax credits; and payments in lieu of taxes.

Contents:

""TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4""; ""TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4""; ""Library of Congress Cataloging-in-Publication Data""; ""CONTENTS""; ""PREFACE""; ""Chapter 1: A BRIEF OVERVIEW OF BUSINESS TYPES AND THEIR TAX TREATMENT""; ""SUMMARY""; ""INTRODUCTION""; ""C CORPORATIONS""; ""SOLE PROPRIETORSHIPS""; ""PARTNERSHIPS""; ""S CORPORATIONS""; ""LIMITED LIABILITY COMPANIES""; ""Chapter 2: AN ANALYSIS OF WHERE AMERICAN COMPANIES REPORT PROFITS: INDICATIONS OF PROFIT SHIFTING""; ""SUMMARY""; ""INTRODUCTION""

""ANALYSIS OF AMERICAN MULTINATIONAL COMPANIES""""POLICY CONSIDERATIONS""; ""Chapter 3: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES""; ""SUMMARY""; ""INTRODUCTION""; ""U.S. INTERNATIONAL TAX SYSTEM""; ""ANATOMY OF AN INVERSION""; ""RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT""; ""POST-2004 INVERSIONS AND TREASURY REGULATIONS""; ""POLICY OPTIONS""; ""CONCLUDING THOUGHTS""; ""Chapter 4: TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION""; ""SUMMARY""; ""INTRODUCTION""; ""WHERE ARE THE TAX HAVENS?""; ""METHODS OF CORPORATE TAX AVOIDANCE""

""THE MAGNITUDE OF CORPORATE PROFIT SHIFTING""""METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS""; ""ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASION""; ""ALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING""; ""OPTIONS TO ADDRESS INDIVIDUAL EVASION""; ""SUMMARY OF ENACTED LEGISLATION""; ""SUMMARY OF LEGISLATIVE PROPOSALS""; ""Chapter 5: RESEARCH TAX CREDIT: CURRENT LAW AND POLICY ISSUES FOR THE 113TH CONGRESS""; ""SUMMARY""; ""INTRODUCTION""; ""DESIGN OF THE R&E TAX CREDIT""; ""LEGISLATIVE HISTORY OF THE RESEARCH TAX CREDIT""; ""EFFECTIVENESS OF THE RESEARCH TAX CREDIT""

""STIMULATIVE EFFECT OF THE CREDIT""""POLICY ISSUES RAISED BY THE CURRENT RESEARCH TAX CREDIT""; ""LEGISLATION IN THE 113TH CONGRESS TO MODIFY AND EXTEND THE RESEARCH TAX CREDIT""; ""Chapter 6: PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED""; ""SUMMARY""; ""INTRODUCTION""; ""CHANGES TO PILT FROM THE 110TH TO 113TH CONGRESSES""; ""HOW PILTWORKS: FIVE STEPS TO CALCULATE PAYMENT""; ""PUTTING IT ALL TOGETHER: CALCULATING A COUNTY�S PAYMENT""; ""CURRENT ISSUES""; ""APPENDIX. PILT DATA TABLES""; ""INDEX""

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on online resource; title from PDF title page (ebrary, viewed November 10, 2014).

ISBN:

1-63463-158-7

OCLC:

914433275