Decoding the U.S. Corporate Tax PDF Download

Author: Daniel N. Shaviro
Publisher: The Urban Insitute
ISBN: 9780877667575
Category : Business & Economics
Languages : en
Pages : 228

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Book Description
"The corporate tax could soon be headed in new directions," Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America's corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

Author: Daniel N. Shaviro
Publisher: Oxford University Press, USA
ISBN: 019935975X
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.

Author: Michael P. Devereux
Publisher: Oxford University Press
ISBN: 0198808062
Category : Business & Economics
Languages : en
Pages : 401

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Book Description
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.

Author: Lucy M. Morgan
Publisher:
ISBN: 9780991230822
Category :
Languages : en
Pages : 286

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Book Description
Grant Management Simplified: If you want improved skills and confidence, expanded grant opportunities, reduced risk of adverse outcomes, and insider strategies for maximizing federal funding. Decoding Grant Management walks you step-by-step through insider secrets to maximize results for your Federal grants. Lucy's advice and tips are organized in practical way that anyone can implement.

Author: Susan Tiefenbrun
Publisher: Oxford University Press
ISBN: 0199749566
Category : Law
Languages : en
Pages : 589

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Book Description
Violations of international law and human rights laws are the plague of the twentieth and twenty-first centuries. Violence and the flagrant violation of human rights have a naturally dramatic effect that inspires writers, film makers, artists, philosophers, historians, and legal scholars to represent these horrors in their work. In Decoding International Law: Semiotics and the Humanities, Professor Tiefenbrun helps readers understand international law as represented indirectly in the humanities.

Author: Miguel Correia
Publisher: Kluwer Law International B.V.
ISBN: 9041148485
Category : Law
Languages : en
Pages : 391

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Book Description
This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process the system’s core strengths and problems, as well as the factors that determine its impact on corporate behavior. The author offers insightful perspectives on such crucial issues as the following: corporate group members versus corporate groups as taxable entities; anti-abuse rules and developments in judicial anti-abuse doctrines; costs associated with, e.g., valuation of assets, compliance, and administration; how certain core CIT concepts are independent of tax law; efficiency, equity, and the protection of existing property rights; the firm’s reaction to behavioral control instruments; limitations on the use of losses; depreciation and amortization rules; manipulation of legal characterization; and transfer of assets and income. The work has an interdisciplinary approach drawing on the literatures of tax law, economics, corporate law, accounting, and business management. It concludes with a set of policy guidelines that should be considered when approaching the traditionally cumbersome interaction between tax systems and corporate groups. Especially valuable to the practitioner are the book’s extensive graphic design solutions illustrating the subtleties of the operation of corporate tax laws. Analyzing the taxation of corporate groups in a user-friendly form not available in any other source, this book greatly enhances the development of advanced tax planning methods that do not disrupt the economic operation of businesses. Its comprehensive conceptual framework will greatly facilitate the work of those, from practitioners to researchers, interested in developing a practical approach to corporate income taxation applicable at a global level.

Author: Sandra Gonzalez-Bailon
Publisher: MIT Press
ISBN: 0262343460
Category : Social Science
Languages : en
Pages : 257

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Book Description
How data science and the analysis of networks help us solve the puzzle of unintended consequences. Social life is full of paradoxes. Our intentional actions often trigger outcomes that we did not intend or even envision. How do we explain those unintended effects and what can we do to regulate them? In Decoding the Social World, Sandra González-Bailón explains how data science and digital traces help us solve the puzzle of unintended consequences—offering the solution to a social paradox that has intrigued thinkers for centuries. Communication has always been the force that makes a collection of people more than the sum of individuals, but only now can we explain why: digital technologies have made it possible to parse the information we generate by being social in new, imaginative ways. And yet we must look at that data, González-Bailón argues, through the lens of theories that capture the nature of social life. The technologies we use, in the end, are also a manifestation of the social world we inhabit. González-Bailón discusses how the unpredictability of social life relates to communication networks, social influence, and the unintended effects that derive from individual decisions. She describes how communication generates social dynamics in aggregate (leading to episodes of “collective effervescence”) and discusses the mechanisms that underlie large-scale diffusion, when information and behavior spread “like wildfire.” She applies the theory of networks to illuminate why collective outcomes can differ drastically even when they arise from the same individual actions. By opening the black box of unintended effects, González-Bailón identifies strategies for social intervention and discusses the policy implications—and how data science and evidence-based research embolden critical thinking in a world that is constantly changing.

Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498335926
Category : Business & Economics
Languages : en
Pages : 41

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Book Description
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.

Author: Sam Kean
Publisher: Little, Brown
ISBN: 0316381632
Category : Science
Languages : en
Pages : 355

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Book Description
The Guardian's Best Science Book of 2017: the fascinating science and history of the air we breathe. It's invisible. It's ever-present. Without it, you would die in minutes. And it has an epic story to tell. In Caesar's Last Breath, New York Times bestselling author Sam Kean takes us on a journey through the periodic table, around the globe, and across time to tell the story of the air we breathe, which, it turns out, is also the story of earth and our existence on it. With every breath, you literally inhale the history of the world. On the ides of March, 44 BC, Julius Caesar died of stab wounds on the Senate floor, but the story of his last breath is still unfolding; in fact, you're probably inhaling some of it now. Of the sextillions of molecules entering or leaving your lungs at this moment, some might well bear traces of Cleopatra's perfumes, German mustard gas, particles exhaled by dinosaurs or emitted by atomic bombs, even remnants of stardust from the universe's creation. Tracing the origins and ingredients of our atmosphere, Kean reveals how the alchemy of air reshaped our continents, steered human progress, powered revolutions, and continues to influence everything we do. Along the way, we'll swim with radioactive pigs, witness the most important chemical reactions humans have discovered, and join the crowd at the Moulin Rouge for some of the crudest performance art of all time. Lively, witty, and filled with the astounding science of ordinary life, Caesar's Last Breath illuminates the science stories swirling around us every second.

Author: Cheryl D. Block
Publisher: Aspen Publishing
ISBN: 1543831044
Category : Law
Languages : en
Pages : 693

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Book Description
A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis. Here’s why you need an E&E to help you study throughout the semester: Clear explanations of each class topic, in a conversational, funny style. Features hypotheticals similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review. It offers coverage that works with ALL the major casebooks, and suits any class on a given topic. The Examples & Explanations series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam.