Economic Perspectives on State Taxation of Multijurisdictional Corporations PDF Download
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Author: Charles E. McLure
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376
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Book Description
Compilation of papers and writings on unitary taxation and other issues in the state taxation of multijurisdictional corporations.
Author: Charles E. McLure
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376
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Book Description
Compilation of papers and writings on unitary taxation and other issues in the state taxation of multijurisdictional corporations.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 84
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Book Description
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 200
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Book Description
Author: Roy W. Bahl
Publisher: Transaction Publishers
ISBN: 1412850630
Category : Business & Economics
Languages : en
Pages : 356
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Book Description
Reprint. Originally published as: Economic growth & fiscal planning: New York in the 1990s. c1991.
Author: Robert F. Conrad
Publisher: World Bank Publications
ISBN:
Category : Capital investments
Languages : en
Pages : 51
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Book Description
For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
Author: William Duncombe
Publisher: Routledge
ISBN: 1351318225
Category : Business & Economics
Languages : en
Pages : 205
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Book Description
In an era of federal deficits and struggling municipalities, states have emerged as the most significant governmental actors. But state governments face the major challenge of fiscal planning in the midst of economic change. Roy Bahl and William Duncombe tackle this challenge head-on. Using New York as a case study, they identify looming dangers for state revenue and expenditure planning.Bahl and Duncombe begin with the premise that one cannot separate an evaluation of fiscal performance from an evaluation of economic performance. Accordingly, they describe and analyze the patterns of population, employment, and personal income growth. Following this is a study of state and local government finances in New York since 1970 and a recounting of the fiscal adjustments that were taken in the face of slower and then faster growth in the economy.The authors conclude that based on current conditions, the state and its local governments are in for fiscal belt-tightening. They note that the state should take a comprehensive view in planning the development and retrenchment of its government sector. The book is thought-provoking, exhaustively researched, and sensibly written. Its lessons are applicable everywhere and should be read by all those seeking a route through the tangled thicket of government policy for economic growth.
Author: James A. Mirrlees
Publisher: Oxford University Press
ISBN: 0199553750
Category : Business & Economics
Languages : en
Pages : 1360
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Book Description
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498345204
Category : Business & Economics
Languages : en
Pages : 78
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Book Description
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Author: Joseph F. Zimmerman
Publisher: State University of New York Press
ISBN: 0791479668
Category : Political Science
Languages : en
Pages : 298
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Book Description
The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state's ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith's four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union.
Author:
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394
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Book Description
