The Effect Of The Closure Of The Double Irish Loophole On The Location Of U S Multinational Companies Profits
DOWNLOAD
Download The Effect Of The Closure Of The Double Irish Loophole On The Location Of U S Multinational Companies Profits PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Effect Of The Closure Of The Double Irish Loophole On The Location Of U S Multinational Companies Profits book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
The Effect Of The Closure Of The Double Irish Loophole On The Location Of U S Multinational Companies Profits
DOWNLOAD
Author : Navodhya Samarakoon
language : en
Publisher:
Release Date : 2022
The Effect Of The Closure Of The Double Irish Loophole On The Location Of U S Multinational Companies Profits written by Navodhya Samarakoon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
In 2015, the Irish government announced the closure of the Double Irish; one of the largest tax loopholes used by U.S. multinational companies, giving existing users until 2020 to comply. Using U.S. administrative corporate tax data, I provide novel estimates on profit shifted back to the United States after closure of the Double Irish. Multinationals funneled an estimated $1 to $1.5 trillion in profits to low-tax jurisdictions via the Double Irish from 1998 to 2017. I estimate that firms that used the Double Irish redirected $53 billion in royalty payments to the United States in 2020, the first year of full closure. To disentangle the effect of loophole closure from other major international tax reforms, I propensity score match to a comparable control group. Using this comparable control group, a difference-in-differences analysis suggests the average Double Irish user reports $575 million more in royalty payments after full closure. I use a log specification to demonstrate royalty payments shifted, although large, are driven by outliers. These redirected royalty payments comprise 25 to 40 percent of profit within the Double Irish arrangement in 2016, meaning many Double Irish users continue to hold profit abroad. Lastly, my estimates on the size of the arrangement suggest the current literature may underestimate the U.S. tax base shifted abroad.
Tax Havens
DOWNLOAD
Author : Jane Gravelle
language : en
Publisher:
Release Date : 2015
Tax Havens 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 2015 with categories.
This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.
The Raging 2020s
DOWNLOAD
Author : Alec Ross
language : en
Publisher: Henry Holt and Company
Release Date : 2021-09-14
The Raging 2020s written by Alec Ross and has been published by Henry Holt and Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-14 with Business & Economics categories.
In the face of unprecedented global change, New York Times bestselling author Alec Ross proposes a new social contract to restore the balance of power between government, citizens, and business in The Raging 2020s. For 150 years, there has been a contract. Companies hold the power to shape our daily lives. The state holds the power to make them fall in line. And the people hold the power to choose their leaders. But now, this balance has shaken loose. As the market consolidates, the lines between big business and the halls of Congress have become razor-thin. Private companies have become as powerful as countries. As Walter Isaacson said about Alec Ross’s first book, The Industries of the Future, “The future is already hitting us, and Ross shows how it can be exciting rather than frightening.” Through interviews with the world’s most influential thinkers and stories of corporate activism and malfeasance, government failure and renewal, and innovative economic and political models, Ross proposes a new social contract—one that resets the equilibrium between corporations, the governing, and the governed.
Routledge International Handbook Of Irish Studies
DOWNLOAD
Author : Renée Fox
language : en
Publisher: Routledge
Release Date : 2020-12-30
Routledge International Handbook Of Irish Studies written by Renée Fox and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-30 with Social Science categories.
Routledge International Handbook of Irish Studies begins with the reversal in Irish fortunes after the 2008 global economic crash. The chapters included address not only changes in post-Celtic Tiger Ireland but also changes in disciplinary approaches to Irish Studies that the last decade of political, economic, and cultural unrest have stimulated. Since 2008, Irish Studies has been directly and indirectly influenced by the crash and its reverberations through the economy, political landscape, and social framework of Ireland and beyond. Approaching Irish pasts, presents, and futures through interdisciplinary and theoretically capacious lenses, the chapters in this volume reflect the myriad ways Irish Studies has responded to the economic precarity in the Republic, renewed instability in the North, the complex European politics of Brexit, global climate and pandemic crises, and the intense social change in Ireland catalyzed by all of these. Just as Irish society has had to dramatically reconceive its economic and global identity after the crash, Irish Studies has had to shift its theoretical modes and its objects of analysis in order to keep pace with these changes and upheavals. This book captures the dynamic ways the discipline has evolved since 2008, exploring how the age of austerity and renewal has transformed both Ireland and scholarly approaches to understanding Ireland. It will appeal to students and scholars of Irish studies, sociology, cultural studies, history, literature, economics, and political science. Chapter 3, 5 and 15 of this book is available for free in PDF format as Open Access from the individual product page at www.routledge.com. It has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.
International Evidence On The Effects Of Having No Capital Gains Taxes
DOWNLOAD
Author : Fraser Institute (Vancouver, B.C.)
language : en
Publisher: The Fraser Institute
Release Date : 2001
International Evidence On The Effects Of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and has been published by The Fraser Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Capital gains tax categories.
The Financial Crisis Inquiry Report
DOWNLOAD
Author : Financial Crisis Inquiry Commission
language : en
Publisher: Cosimo, Inc.
Release Date : 2011-05-01
The Financial Crisis Inquiry Report written by Financial Crisis Inquiry Commission and has been published by Cosimo, Inc. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-01 with Political Science categories.
The Financial Crisis Inquiry Report, published by the U.S. Government and the Financial Crisis Inquiry Commission in early 2011, is the official government report on the United States financial collapse and the review of major financial institutions that bankrupted and failed, or would have without help from the government. The commission and the report were implemented after Congress passed an act in 2009 to review and prevent fraudulent activity. The report details, among other things, the periods before, during, and after the crisis, what led up to it, and analyses of subprime mortgage lending, credit expansion and banking policies, the collapse of companies like Fannie Mae and Freddie Mac, and the federal bailouts of Lehman and AIG. It also discusses the aftermath of the fallout and our current state. This report should be of interest to anyone concerned about the financial situation in the U.S. and around the world.THE FINANCIAL CRISIS INQUIRY COMMISSION is an independent, bi-partisan, government-appointed panel of 10 people that was created to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." It was established as part of the Fraud Enforcement and Recovery Act of 2009. The commission consisted of private citizens with expertise in economics and finance, banking, housing, market regulation, and consumer protection. They examined and reported on "the collapse of major financial institutions that failed or would have failed if not for exceptional assistance from the government."News Dissector DANNY SCHECHTER is a journalist, blogger and filmmaker. He has been reporting on economic crises since the 1980's when he was with ABC News. His film In Debt We Trust warned of the economic meltdown in 2006. He has since written three books on the subject including Plunder: Investigating Our Economic Calamity (Cosimo Books, 2008), and The Crime Of Our Time: Why Wall Street Is Not Too Big to Jail (Disinfo Books, 2011), a companion to his latest film Plunder The Crime Of Our Time. He can be reached online at www.newsdissector.com.
The Oxford Handbook Of International Business Strategy
DOWNLOAD
Author : Kamel Mellahi
language : en
Publisher: Oxford University Press, USA
Release Date : 2021-01-07
The Oxford Handbook Of International Business Strategy written by Kamel Mellahi and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-07 with Business & Economics categories.
Multinational enterprises must contend with increasingly challenging conditions in the international business environment. This Handbook explores how classic principles of international competitive strategy are transformed in today's markets and provides suggestions on how firms can develop effective strategies to respond to these transformations.
Fiscal Policy And The Current Account
DOWNLOAD
Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2010-05-01
Fiscal Policy And The Current Account 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 2010-05-01 with Business & Economics categories.
This paper examines the relationship between fiscal policy and the current account, drawing on a larger country sample than in previous studies and using panel regressions, vector autoregressions, and an analysis of large fiscal and external adjustments. On average, a strengthening in the fiscal balance by 1 percentage point of GDP is associated with a current account improvement of 0.2–0.3 percentage point of GDP. This association is as strong in emerging and low-income countries as it is in advanced economies; and significantly higher when output is above potential.
Taxing Profit In A Global Economy
DOWNLOAD
Author : Michael P. Devereux
language : en
Publisher: Oxford University Press
Release Date : 2020-09-29
Taxing Profit In A Global Economy written by Michael P. Devereux and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-29 with Business & Economics categories.
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Global Tax Revolution
DOWNLOAD
Author : Chris R. Edwards
language : en
Publisher: Cato Institute
Release Date : 2008
Global Tax Revolution written by Chris R. Edwards and has been published by Cato Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.