The Resource The 2004 corporate tax revisions as a spaghetti western : good, bad, and ugly

The 2004 corporate tax revisions as a spaghetti western : good, bad, and ugly

Label
The 2004 corporate tax revisions as a spaghetti western : good, bad, and ugly
Title
The 2004 corporate tax revisions as a spaghetti western : good, bad, and ugly
Creator
Subject
Language
eng
Summary
The American Jobs Creation Act (AJCA) of 2004 eliminated the Extraterritorial Income provision (found to be an export subsidy), a change that improved economic efficiency and tax administration, as was likely the case with a number of tax shelter provisions. A provision allowing a special deduction from taxable income for manufacturing and certain other industries is likely to increase distortions and add complexity to the code. A temporary repatriation tax holiday for foreign source income is also likely to reduce revenue with little justification. Other foreign tax provisions are, however, more difficult to evaluate
Citation source
In: National tax journal. - Washington. - Vol. LVIII (2005), no. 3 ; p. 347-365
http://library.link/vocab/creatorName
Gravelle, J.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • foreign sales corporation
  • tax shelter
  • tax holiday
  • repatriation
Label
The 2004 corporate tax revisions as a spaghetti western : good, bad, and ugly
Instantiates
Publication
Label
The 2004 corporate tax revisions as a spaghetti western : good, bad, and ugly
Publication

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