The Effect Of Taxes On Investment And Income Shifting To Puerto Rico PDF Download
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| Author | : Harry Grubert |
| Publisher | : |
| Total Pages | : 25 |
| Release | : 1994 |
| Genre | : Corporations, American |
| ISBN | : |
Download The Effect of Taxes on Investment and Income Shifting to Puerto Rico Book in PDF, ePub and Kindle
The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the U.S. This lowers the tax penalty on real investment there, and also makes it attractive to shift reported taxable income from the U.S. parent corporation to the Puerto Rican affiliate. Because the ability to shift income is affected by the presence of real operations, the true marginal effective tax rate on investment in Puerto Rico depends on the income shifting opportunities
| Author | : United States. Department of the Treasury |
| Publisher | : |
| Total Pages | : 192 |
| Release | : 1983 |
| Genre | : Corporations |
| ISBN | : |
Download The Operation and Effect of the Possessions Corporation System of Taxation Book in PDF, ePub and Kindle
| Author | : James R. Hines |
| Publisher | : University of Chicago Press |
| Total Pages | : 285 |
| Release | : 2009-02-15 |
| Genre | : Business & Economics |
| ISBN | : 0226341755 |
Download International Taxation and Multinational Activity Book in PDF, ePub and Kindle
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
| Author | : Mr.Nigel A Chalk |
| Publisher | : International Monetary Fund |
| Total Pages | : 48 |
| Release | : 2018-08-07 |
| Genre | : Business & Economics |
| ISBN | : 1484372549 |
Download The Tax Cuts and Jobs Act: An Appraisal Book in PDF, ePub and Kindle
This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the base of, and reduce marginal rates under, the personal income tax (PIT), reduce distortions to investment and financing decisions, and mitigate outward profit shifting. But the TCJA has a large fiscal price tag and leaves significant uncertainty as to how the U.S. tax system will develop. The PIT changes could have better targeted relief at low earners, and there is scope to more fully address distortions in business taxation. The novel international provisions create a complex array of both positive and negative international spillovers, and have the potential to significantly reshape the wider international tax system.
| Author | : Myron S. Scholes |
| Publisher | : |
| Total Pages | : 528 |
| Release | : 2015-01-03 |
| Genre | : |
| ISBN | : 9781292065571 |
Download Taxes and Business Strategy Book in PDF, ePub and Kindle
For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
| Author | : James R. Hines |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 592 |
| Release | : 2007 |
| Genre | : Business & Economics |
| ISBN | : |
Download International Taxation Book in PDF, ePub and Kindle
Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.
| Author | : Ruud A. de Mooij |
| Publisher | : International Monetary Fund |
| Total Pages | : 388 |
| Release | : 2021-02-26 |
| Genre | : Business & Economics |
| ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, ePub and Kindle
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
| Author | : Jannick Damgaard |
| Publisher | : International Monetary Fund |
| Total Pages | : 54 |
| Release | : 2019-12-11 |
| Genre | : Business & Economics |
| ISBN | : 1513521527 |
Download What Is Real and What Is Not in the Global FDI Network? Book in PDF, ePub and Kindle
Macro statistics on foreign direct investment (FDI) are blurred by offshore centers with enormous inward and outward investment positions. This paper uses several new data sources, both macro and micro, to estimate the global FDI network while disentangling real investment and phantom investment and allocating real investment to ultimate investor economies. We find that phantom investment into corporate shells with no substance and no real links to the local economy may account for almost 40 percent of global FDI. Ignoring phantom investment and allocating real investment to ultimate investors increases the explanatory power of standard gravity variables by around 25 percent.
| Author | : Martin Feldstein |
| Publisher | : Chicago : University of Chicago Press |
| Total Pages | : 512 |
| Release | : 1987 |
| Genre | : Business & Economics |
| ISBN | : |
Download The Effects of Taxation on Capital Accumulation Book in PDF, ePub and Kindle
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
| Author | : Ms. Giorgia Albertin |
| Publisher | : International Monetary Fund |
| Total Pages | : 73 |
| Release | : 2021-09-28 |
| Genre | : Business & Economics |
| ISBN | : 1513594362 |
Download Tax Avoidance in Sub-Saharan Africa’s Mining Sector Book in PDF, ePub and Kindle
This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
