Corporate Inversions: Motivation and Tax Reform Issues: Motivation & Tax Reform Issues (Economic Issues, Problems and Perspectives) - Hardcover

 
9781633219663: Corporate Inversions: Motivation and Tax Reform Issues: Motivation & Tax Reform Issues (Economic Issues, Problems and Perspectives)
Hardcover
ISBN 10: 1633219666 ISBN 13: 9781633219663
Verlag: Nova Science Publishers Inc, 2014

Inhaltsangabe

The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organise to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expansion of their use and growing congressional interest. This book also focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.

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Verlag
Nova Science Publishers Inc
Erscheinungsdatum
2014
Sprache
Englisch
ISBN 10 
1633219666
ISBN 13 
9781633219663
Einband
Gebundene Ausgabe
Anzahl der Seiten
158
Herausgeber
White Fredrick
Kontakt zum Hersteller
Nicht verfügbar
Verantwortliche Person
Nicht verfügbar