Author: United States. Bureau of Economic Analysis
Publisher:
ISBN:
Category : Balance of payments
Languages : en
Pages : 58
Book Description
Foreign Direct Investment in the United States
Taxation in the Global Economy
Author: Assaf Razin
Publisher: University of Chicago Press
ISBN: 0226705889
Category : Business & Economics
Languages : en
Pages : 456
Book Description
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Publisher: University of Chicago Press
ISBN: 0226705889
Category : Business & Economics
Languages : en
Pages : 456
Book Description
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Taxation of Foreign Investment in the United States
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 264
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 264
Book Description
United States Taxation of Foreign Investment Income
Author: Peggy B. Musgrave
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 204
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 204
Book Description
Removal of Tax Barriers to Foreign Investment in the United States
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 178
Book Description
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 178
Book Description
Foreign Investment in the United States
Author: United States. Congress. House. Banking and Currency Committee
Publisher:
ISBN:
Category :
Languages : en
Pages : 226
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 226
Book Description
Foreign Investment in the United States
Author: United States. Congress. House. Committee on Banking, Currency and Housing. Subcommittee on International Trade, Investment and Monetary Policy
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 224
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 224
Book Description
Removal of Tax Barriers to Foreign Investment in the United States, Hearing
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 170
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 170
Book Description
Foreign Direct Investment in the United States: Appendix J: Taxation
Author: United States. Department of Commerce
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 332
Book Description
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 332
Book Description
Report to the Congress on Foreign Portfolio Investment in the United States
Author: United States. Department of the Treasury. Office of the Secretary
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 232
Book Description
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 232
Book Description