International Corporate Tax Rate Comparisons And Policy Implications
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International Corporate Tax Rate Comparisons And Policy Implications
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Author : Gravelle
language : en
Publisher: CreateSpace
Release Date : 2014-10-31
International Corporate Tax Rate Comparisons And Policy Implications written by Gravelle and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-31 with categories.
Advocates of cutting corporate tax rates frequently make their argument based on the higher statutory rate in the United States as compared with the rest of the world; they argue that cutting corporate taxes would induce large investment flows into the United States, which would create jobs or expand the taxable income base enough to raise revenue. President Barack Obama has supported a rate cut if the revenue loss can be offset with corporate base broadening. Others have urged on one hand, a revenue raising reform, and, on the other, setting deficit concerns aside.
International Corporate Tax Rate Comparisons And
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Author : Jane G. Gravelle
language : en
Publisher:
Release Date : 2013-02-03
International Corporate Tax Rate Comparisons And written by Jane G. Gravelle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-03 with categories.
International Corporate Tax Rate Comparisons And Policy Implications
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Author : Jane Gravelle
language : en
Publisher:
Release Date : 2011
International Corporate Tax Rate Comparisons And Policy Implications written by Jane Gravelle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
Spillovers In International Corporate Taxation
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2014-09-05
Spillovers In International Corporate Taxation written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-05 with Business & Economics categories.
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation—the effects of one country’s rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF’s experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.
Globalization And Corporate Taxation
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Author : Mr.Manmohan S. Kumar
language : en
Publisher: International Monetary Fund
Release Date : 2012-10-22
Globalization And Corporate Taxation written by Mr.Manmohan S. Kumar and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-22 with Business & Economics categories.
This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a “Stackelberg” type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.
Oecd Tax Policy Studies Tax Effects On Foreign Direct Investment Recent Evidence And Policy Analysis
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2007-12-20
Oecd Tax Policy Studies Tax Effects On Foreign Direct Investment Recent Evidence And Policy Analysis written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-20 with categories.
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
International Corporate Taxation
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Author : Miranda L. Brady
language : en
Publisher: Nova Science Publishers
Release Date : 2012
International Corporate Taxation written by Miranda L. Brady and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporations categories.
Recent deficit reduction and tax reform plans have included broad proposals to reform the U.S. international corporate tax system. These proposals have raised concerns over how changing the way American multi-national corporations are taxed could impact the deficit and debt, domestic job markets, competitiveness, and the use of corporate tax havens, among other things. An informed debate about how to reform the system governing the taxation of U.S. multi-national corporations requires careful consideration of these issues, as well as a basic understanding of several features of the current system. This book provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system and with a focus on how other countries have used tax reform to help their companies compete in the global market and create jobs.
The Effects Of Taxation On Multinational Corporations
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Author : Martin Feldstein
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01
The Effects Of Taxation On Multinational Corporations written by Martin Feldstein and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
International Corporate Tax Avoidance A Review Of The Channels Magnitudes And Blind Spots
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Author : Sebastian Beer
language : en
Publisher: International Monetary Fund
Release Date : 2018-07-23
International Corporate Tax Avoidance A Review Of The Channels Magnitudes And Blind Spots written by Sebastian Beer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-23 with Business & Economics categories.
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Tax Reform And The Cost Of Capital
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Author : Dale Weldeau Jorgenson
language : en
Publisher: Brookings Institution Press
Release Date : 1993
Tax Reform And The Cost Of Capital written by Dale Weldeau Jorgenson and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
The tax reform movement that swept the U.S., Great Britain, and most other industrialized nations during the last decade has focused attention on international comparisons of the cost of capital. More recently, international comparability has become a critical issue of tax harmonization. This is a vital concern in the European Community, as well as between Canada and the United States. This volume provides international comparisons of the cost of different types of capital for nine major industrialized countries -- Australia, Canada, France, Germany, Italy, Japan, Sweden, the United Kingdom, and the United States -- for the period 1980-1990. In the early 1980s the introduction of tax incentives for saving and investment gradually shifted the tax base from income toward consumption. By 1990 most of these special tax provisions had been reduced or repealed in order to lower tax rates and equalize the tax treatment of different forms of capital income. Income was firmly reestablished as the most appropriate basis for taxation. Separate chapters for each of the nine countries, written by leading experts in public economics, provide detailed accounts of tax policy changes over the decade. Each chapter contains a quantitative description of these tax policies and summarizes this information in the form of effective tax rates. The book thus serves as an indispensable reference for comparing capital income taxation in industrialized countries during a period of rapid policy change.