Corporate Inversion
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Corporate Inversion
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Author : United States. Congress. Senate. Committee on Appropriations. Subcommittee on Treasury and General Government
language : en
Publisher:
Release Date : 2003
Corporate Inversion written by United States. Congress. Senate. Committee on Appropriations. Subcommittee on Treasury and General Government and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business relocation categories.
Corporate Inversions
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Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
language : en
Publisher:
Release Date : 2002
Corporate Inversions written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business relocation categories.
Corporate Inversions
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 2002
Corporate Inversions written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Corporate Inversion
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Author : United States. Congress. Senate. Committee on Appropriations. Subcommittee on Treasury and General Government
language : en
Publisher:
Release Date : 2003
Corporate Inversion written by United States. Congress. Senate. Committee on Appropriations. Subcommittee on Treasury and General Government and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business relocation categories.
Tax Planning With Holding Companies Repatriation Of Us Profits From Europe
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Author : Rolf Eicke
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-01
Tax Planning With Holding Companies Repatriation Of Us Profits From Europe written by Rolf Eicke and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Law categories.
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
Corporate Inversions
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 2002
Corporate Inversions written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.
Essays On Dynamic Firm Behavior
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Author : Anton Babkin
language : en
Publisher:
Release Date : 2017
Essays On Dynamic Firm Behavior written by Anton Babkin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The first chapter examines firm's optimal financing choice in the presence of moral hazard. I develop a dynamic model of firm external financing that includes two types of debt, direct and intermediated. First, firms optimally choose whether to use monitoring. Second, idiosyncratic shocks to firm project success lead to an endogenous distribution of firms. Third, dynamic considerations introduce a precautionary motive into firms' behavior that makes them act as if they were risk averse and not to invest all available funds into a single risky project. The second chapter studies the phenomenon of corporate inversions. Corporate inversion, the process of redomiciling for tax purposes, reduces corporate income taxes, but it imposes a personal tax cost that is shareholder-specific. My coauthors and I develop a model, incorporating the corporate tax benefits and personal tax costs, to quantify the return to inversion for different shareholders. Foreign and tax-exempt investors, along with the chief executive officer, disproportionately benefit. We show that an inversion simultaneously reduces the wealth of many taxable shareholders. The model illustrates an agency conflict in which heterogeneity in personal taxes generates a wealth transfer between shareholders. Furthermore, personal taxes offset the loss in government revenue by 39%. In the third chapter my coauthor and I develop a dynamic model that demonstrates how the market for mergers and acquisitions affects a firm's decision to innovate. Firms are heterogeneous in three dimensions: output productivity, stock of intangible assets, and ability to produce new assets internally. More productive firms need more intangible assets in order to optimally scale up. Intangible capital production is subject to decreasing returns to scale. Without the M & A market, large productive firms are investing a lot in R & D, even though the return to this investment is low. Small and less productive firms don't invest much even if the return to investment is high, because if their productivity falls even further, they will not be able to sell excessive stock of intangible assets. The M & A market provides an opportunity for an efficient reallocation of intangible capital to productive firms that have low ability to generate it internally.
Us Taxation Of Foreign Income
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Author : Gary Clyde Hufbauer
language : en
Publisher: Peterson Institute
Release Date : 2007
Us Taxation Of Foreign Income written by Gary Clyde Hufbauer and has been published by Peterson Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Corporations, Foreign categories.
Tax Politics And Policy
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Author : Michael Thom
language : en
Publisher: Routledge
Release Date : 2017-02-03
Tax Politics And Policy written by Michael Thom and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-03 with Political Science categories.
Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.
The Encyclopedia Of Taxation Tax Policy
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Author : Joseph J. Cordes
language : en
Publisher: The Urban Insitute
Release Date : 2005
The Encyclopedia Of Taxation Tax Policy written by Joseph J. Cordes and has been published by The Urban Insitute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.