The Resource Recent developments in the debate on deferral

Recent developments in the debate on deferral

Label
Recent developments in the debate on deferral
Title
Recent developments in the debate on deferral
Creator
Subject
Summary
The author provides background information to the optimal taxation of foreign source income and the efficiency proporties of pure source- and residence-based taxation. The paper contains a review of traditional models of international tax systems and evaluates some of the theoretical arguments for deferral as used in recent economic literature. In addition a brief overview of current US tax policy toward foreign-source income is provided and it is explored how firms' economic behaviour is affected by the availability of deferral on active profits. The author concludes that the hybrid nature of the US Tax Code makes it difficult to predict the efficiency and revenue consequences of any reform of subpart F legislation. The paper contains many references to other studies
Citation source
In: Tax notes international. - Arlington. - Vol. 20 (2000),
http://library.link/vocab/creatorName
Altshuler, R
Language note
English
http://library.link/vocab/subjectName
  • deferral
  • foreign source income
Label
Recent developments in the debate on deferral
Instantiates
Publication
Label
Recent developments in the debate on deferral
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...