The Resource Tax holidays (and other escapes) in the American Jobs Creation Act

Tax holidays (and other escapes) in the American Jobs Creation Act

Label
Tax holidays (and other escapes) in the American Jobs Creation Act
Title
Tax holidays (and other escapes) in the American Jobs Creation Act
Creator
Subject
Language
eng
Summary
This paper considers the international tax incentives created by the American Jobs Creation Act of 2004. The temporary dividend repatriation tax break is evaluated in the context of previous theoretical and empirical work. While this tax break is likely to lead to a surge in temporary repatriations, it is unlikely to encourage new investment in the United States. Instead, the tax break sends a confused message about the intent of the U.S. tax system and, together with the other international tax provisions in the legislation, is likely to encourage foreign investment in low-tax countries
Citation source
In: National tax journal. - Washington. - Vol. LVIII (2005), no. 3 ; p. 331-346
http://library.link/vocab/creatorName
Clausing, K.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax holiday
  • tax incentive
  • repatriation
  • foreign investment
Label
Tax holidays (and other escapes) in the American Jobs Creation Act
Instantiates
Publication
Label
Tax holidays (and other escapes) in the American Jobs Creation Act
Publication

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