Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States PDF Download
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Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1451961928 Category : Business & Economics Languages : en Pages : 64
Book Description
The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1451961928 Category : Business & Economics Languages : en Pages : 64
Book Description
The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1451922906 Category : Business & Economics Languages : en Pages : 36
Book Description
This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities Publisher: ISBN: Category : Consolidation and merger of corporations Languages : en Pages : 1300
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Publisher: ISBN: Category : Corporations Languages : en Pages : 312
Author: Mr.Yusuke Horiguchi Publisher: International Monetary Fund ISBN: 9781557752314 Category : Business & Economics Languages : en Pages : 612
Book Description
This book, by a staff team headed by Yusuke Horiguchi, examines U.S. economic policy and performance in the 1980s, during which the United States enjoyed its longest peacetime expansion. Notwithstanding the buoyant growth and declines in inflation, the economy experienced low savings, current account deficits, swings in the dollar exchange rate, and structural problems--relating to the strength of financial institutions, the tax system, health care, and productivity.
Author: International Monetary Fund
Author: International Monetary Fund
Author: International Monetary Fund
Author: 
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management
Author: United States. Congress. Joint Committee on Taxation
Author: United States. Congress. Joint Economic Committee
Author: Mr.Yusuke Horiguchi
Author: United States. Congress. House. Committee on Ways and Means