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Author : Kevin A. Hassett Publisher : American Enterprise Institute Page : 94 pages File Size : 40,8 Mb Release : 1999 Category : Business & Economics ISBN : 0844770868
This book studies topics relating to fundamental tax reform. The topics include, among others, the effects of taxation on household saving, the effects of reducing taxes on individuals' work effort, issues in the taxation of financial services, and international issues in consumption taxation.
How Tax Policy and Incentives Affect Foreign Direct Investment by Jacques Morisset,Neda Pirnia Pdf
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.
Author : William Sprague Barnes,Tax Institute of America Publisher : Princeton, N.J. : Tax Institute of America Page : 298 pages File Size : 55,9 Mb Release : 1963 Category : Income tax ISBN : STANFORD:36105120863332
Author : Henry J. Aaron,Frank S. Russek,Neil M. Singer Publisher : Washington : Fund for Public Policy Research Page : 60 pages File Size : 50,7 Mb Release : 1972 Category : Income tax ISBN : UOM:35128000770139
Author : International Monetary Fund Publisher : International Monetary Fund Page : 66 pages File Size : 46,5 Mb Release : 1990-07-01 Category : Business & Economics ISBN : 9781451960273
Tax Policy and Reform for Foreign Direct Investment in Developing Countries by International Monetary Fund Pdf
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Studies in International Taxation by Alberto Giovannini,R. Glenn Hubbard,Joel Slemrod Pdf
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.
National Research Council,Board on Science, Technology, and Economic Policy
Author : National Research Council,Board on Science, Technology, and Economic Policy Publisher : National Academies Press Page : 169 pages File Size : 45,8 Mb Release : 1998-02-05 Category : Political Science ISBN : 9780309063685
Borderline Case by National Research Council,Board on Science, Technology, and Economic Policy Pdf
The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.
Author : Martin Feldstein Publisher : University of Chicago Press Page : 134 pages File Size : 47,9 Mb Release : 2007-12-01 Category : Business & Economics ISBN : 9780226241852
Taxes and Capital Formation by Martin Feldstein Pdf
Economists have long recognized the importance of capital accumulation for productivity and economic growth. The National Bureau of Economic Research is currently engaged in a study of the relationship between such accumulation and taxation policies, with particular focus on saving, risk-taking, and corporate investment in the United States and abroad. The papers presented in Taxes and Capital Formation are accessible, nontechnical summaries of fourteen individual research projects within that study. Complete technical reports on this research are published in a separate volume, The Effects of Taxation on Capital Accumulation, also edited by Martin Feldstein. By addressing some of the most critical policy issues of the day with a minimum of economic jargon, Taxes and Capital Formation makes the results of Bureau research available to a wide audience of policy officials and staff as well as to members of the business community. The volume should also prove useful for courses in public policy, business, and law. In keeping with Bureau tradition, the papers do not contain policy recommendations; instead, they promote a better understanding of how the economy works and the effects of specific policies on particular aspects of the economy.
William C. Brainard,Arthur Okun Professor Emeritus of Economics William C Brainard,George L. Perry
Author : William C. Brainard,Arthur Okun Professor Emeritus of Economics William C Brainard,George L. Perry Publisher : Brookings Institution Press Page : 398 pages File Size : 48,7 Mb Release : 2010-12 Category : Business & Economics ISBN : 0815706758
Brookings Papers on Economic Activity 2004 by William C. Brainard,Arthur Okun Professor Emeritus of Economics William C Brainard,George L. Perry Pdf
For almost thirty years, Brookings Papers on Economic Activity (BPEA) has provided academic and business economists, government officials, and members of the financial and business communities with timely research on current economic issues. Contents include: Investment, Fiscal Policy, and Capital Overhang by Austan Goolsbee (University of Chicago) and Mihir Desai (Harvard University) Monetary Policy Alternatives at the Zero Bound: An Empirical Assessment by Ben S. Bernanke and Vincent Reinhart (Federal Reserve) and Brian P. Sack (Macroeconomic Advisers, LLC) What Happened to the Great U.S. Job Machine? The Role of Trade and Electronic Offshoring Martin N. Baily (Institute for International Economics) and Robert Z. Lawrence (Harvard University) Budget Deficits, National Saving, and Interest Rates William Gale, Peter Orszag (Brookings Institution)
