The Resource Integration in an integrating world

Integration in an integrating world

Integration in an integrating world
Integration in an integrating world
  • eng
  • eng
During the second half of the last century, many countries gradually replaced their so-called classical corporate tax regimes with an integrated regime (imputation). The driving force behind this trend was the expectation of significant efficiency. This clear and gradual trend has been abruptly reversed with the turn of the century with globalization, and in particular the proliferation of cross-border business and investment. The conventional wisdom was that imputation is unsustainable in a world whose markets integrate. This article argues that the abandonment of imputation is partly a consequence of our essentially non-cooperative world in terms of tax policy coordination. It concludes that imputation does not have to be the victim of globalization - it can be retained to the benefit of many countries, but only through enhanced international cooperation and coordination of tax policies
Citation source
In: NYU Journal of Law & Business. - New York. - Vol. 2 (2005), no. 1 ; p. 51-90
Brauner, Y
Geographic coverage
Language note
  • imputation system
  • harmonization of tax
  • globalization

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