The Resource Harry Grubert's evolving views on international tax policy

Harry Grubert's evolving views on international tax policy

Label
Harry Grubert's evolving views on international tax policy
Title
Harry Grubert's evolving views on international tax policy
Creator
Subject
Language
eng
Summary
Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behaviour in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favouring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details
Citation source
In: National tax journal. - Washington. - Vol. 72 (2019), no. 1 ; p. 193-214
http://library.link/vocab/creatorName
Toder, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • territoriality principle
  • formulary apportionment
  • MNE
  • excess profits tax
  • dividend relief
  • TCJA
  • GILTI
  • foreign source income
  • tax policy
  • GILTI
Label
Harry Grubert's evolving views on international tax policy
Instantiates
Publication
Label
Harry Grubert's evolving views on international tax policy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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