The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
Resource Information
The work The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
Resource Information
The work The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- International
- North America
- Language note
- English
Context
Context of The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing researchWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/MV1tLKOwAew/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/MV1tLKOwAew/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/MV1tLKOwAew/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/MV1tLKOwAew/">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>
