The Resource The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
Resource Information
The item The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. It uses the observed behaviour of firms during the 2005 repatriation tax holiday to infer the relative burdens created by the repatriation tax and by the TCJA's new "Global Intangible Low-Taxed Income" (GILTI) tax, and it concludes that the TCJA increases the tax burden on U.S. residence for many, and perhaps most, U.S. firms. It also argues that the GILTI and "Foreign-Derived Intangible Income" (FDII) provisions will create substantial distortions to the ownership of assets, both in the United States and around the world
- Language
- eng
- Label
- The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
- Title
- The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
- Language
- eng
- Summary
- This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. It uses the observed behaviour of firms during the 2005 repatriation tax holiday to infer the relative burdens created by the repatriation tax and by the TCJA's new "Global Intangible Low-Taxed Income" (GILTI) tax, and it concludes that the TCJA increases the tax burden on U.S. residence for many, and perhaps most, U.S. firms. It also argues that the GILTI and "Foreign-Derived Intangible Income" (FDII) provisions will create substantial distortions to the ownership of assets, both in the United States and around the world
- Citation source
- In: National tax journal. - Washington. - Vol. 71 (2018), no. 4 ; p. 707-728
- http://library.link/vocab/creatorName
- Dharmapala, D
- Geographic coverage
-
- International
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- international taxation
- tax reform
- TCJA
- repatriation
- GILTI
- FDII
- tax burden
- residence
- Label
- The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
- Label
- The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-consequences-of-the-Tax-Cut-and-Jobs-Acts/gPvRfRTLFyA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-consequences-of-the-Tax-Cut-and-Jobs-Acts/gPvRfRTLFyA/">The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-consequences-of-the-Tax-Cut-and-Jobs-Acts/gPvRfRTLFyA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-consequences-of-the-Tax-Cut-and-Jobs-Acts/gPvRfRTLFyA/">The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
