Enacting dividend exemption and tax revenue.
INTRODUCTION
Discussions of the possible adoption of dividend exemption for
taxing foreign business income usually hinge on the relative merits of
capital export neutrality (CEN) and capital . . .
Preferential regimes can make tax competition less
harmful.(standards for good behavior in international taxation)
INTRODUCTION
The major innovation in international tax matters in recent years
has been the development, by both the OECD (1998) and the European Union
(European Commission, 1998), of standards . . .
The taxation of retirement saving: choosing between front-loaded
and back-loaded options.(Symposium: Regulation by Litigation, S
INTRODUCTION
In the United States, most tax incentives for saving are
"front-loaded." In a front-loaded plan, contributions are
tax-deductible, the account balances accrue tax-free, and . . .
Rhetoric and economics in the estate tax debate.
INTRODUCTION
Economists often bemoan the apparent lack of sophistication in
policy debates, where loose rhetoric too often drives out objective
economic thinking. However, economic theory and . . .
State policy under devolution: redistribution and
centralization.
INTRODUCTION
In his book, Disunited States, John Donahue (1997) argues that
devolution of governmental responsibility from federal to state and
local governments will create a more uneven and . . .
Governance, Decentralization and Reform in China, India and
Russia.
Governance, Decentralization and Reform in China, India and Russia.
Edited by JEAN-JACQUES DETHIER. Boston, Dordrecht, London: Kluwer
Academic Publishers, 2000, Pp. 457.
INTRODUCTION
In the . . .
Structuring an exemption system for foreign income of U.S.
corporations.
The OECD nations have split virtually evenly over the best
structure for taxing foreign source business income earned by
multinational corporations. About half the OECD countries provide a . . .
Taxes and voluntary contributions: evidence from state tax form
check-off programs.
INTRODUCTION
Several states now use tax form check-offs as one source of revenue
for state funded programs. (1) These tax form check-offs are a type of
charitable contribution from the taxpayer . . .
Social insecurity? The effects of equity investments on social
security finances.
INTRODUCTION
Analyses of the effects of equity investments on Social Security
finances often focus on the higher expected mean outcome without
sufficient attention to the range of probable . . .
Wealth transfer tax repeal: some thoughts on policy and
planning.
INTRODUCTORY REMARKS AND BACKGROUND
With the election of George W. Bush, the trusts and estates
community must realistically face the prospect of an outright repeal of
the wealth transfer (i.e., . . .
Taxes and entrepreneurial endurance: evidence from the
self-employed.
Small businesses are often touted as a key source of economic
growth, and policy makers commonly assume that small business tax relief
will enhance new firm entry, success, and survival. Despite . . .
Where will they go if we go territorial? Dividend exemption and
the location decisions of U.S. multinational corporations.
INTRODUCTION
Under the current tax system both the domestic and foreign earnings
of U.S. corporations are subject to U.S. taxation. Parent corporations
pay U.S. taxes on active foreign earnings . . .
The effect of tax-exempt out-of-pocket premiums on health plan
choice.
INTRODUCTION
Health care reform proposals that rely on market allocation of
resources generally contain several key elements: improved consumer
information, consumer choice among competing health . . .
Who takes advantage of tax-deferred saving programs? Evidence
from federal income tax data.
INTRODUCTION
Over the past few years, a number of legislative packages have
focused on expanding participation in, and increasing contributions to,
tax-deferred retirement savings programs. These . . .
Restructuring estate and gift taxes.
INTRODUCTION
As more details of the Administration's proposal to phase out
the death tax have become public, the advantages and disadvantages of
repeal compared to other methods of restructuring . . .
Repatriation taxes and dividend distortions.
INTRODUCTION
The U.S. system of taxing foreign income attracts a great deal of
attention both from taxpayers and from reformers who feel that superior
alternatives are available. Reform advocates . . .
Tanzi (1987): a retrospective.(study of tax reform in 14
industrially developed countries)
INTRODUCTION
Tanzi (1987) studies the sweeping tax reform that occurs in 14
industrially developed countries (the Tanzi 14) during the mid-1980s and
concludes that (1) tax reform in other . . .
Tax policy and charitable contributions of money.
INTRODUCTION
This study takes advantage of a recent series of household surveys
on charitable giving, conducted from 1987 to 1995, to estimate price and
income elasticities of charitable giving. . . .
Choosing between an income tax and a wealth transfer tax.
INTRODUCTION
The year was 1926, exactly 75 years ago, the last time the federal
estate tax was slated for repeal. Considerable opposition rose against
taxation amidst budget surpluses. In that . . .
Sales tax incentives for economic development: why shouldn't
production exemptions be general?
INTRODUCTION
One great puzzle of state tax policy is why broad exclusion of
production inputs from the sales tax is so difficult to accomplish even
as states aggressively seek economic . . .
|
|