عنوان

Corporate tax shelters in a global economy :

(Number (ISBN

0844771821

(Number (ISBN

9780844771823

Number

b709007

Title Proper

Corporate tax shelters in a global economy :

General Material Designation

[Book]

Other Title Information

why they are a problem and what we can do about it /

First Statement of Responsibility

Daniel N. Shaviro.

Place of Publication, Distribution, etc.

Washington, D.C. :

Name of Publisher, Distributor, etc.

AEI Press,

Date of Publication, Distribution, etc.

2004.

Specific Material Designation and Extent of Item

viii, 59 pages ;

Dimensions

22 cm.

Series Title

AEI studies on tax reform

Text of Note

Includes bibliographical references and index.

Text of Note

Foreword / Kevin A. Hassett -- 1. Are corporate tax shelters an "abuse" that should be stopped? -- Background -- The debate so far -- Responses by the income tax law to tax sheltering -- The conundrum posed by economic substance requirements -- Pervasiveness of this type of trade-off in the existing income tax -- Identifying corporate tax shelters -- Evaluating corporate tax shelters and an economic substance approach -- 2. More revenues, less distortion? Responding to cross-border tax arbitrage -- What is cross-border tax arbitrage? -- Are these really "arbitrages" or even "tax arbitrages," and does it matter? -- Welfare implications of addressing cross-border tax arbitrages -- A broader perspective on cross-border tax arbitrage and tax harmonization. Foreword / Kevin A. Hassett -- 1. Are corporate tax shelters an "abuse" that should be stopped? -- Background -- The debate so far -- Responses by the income tax law to tax sheltering -- The conundrum posed by economic substance requirements -- Pervasiveness of this type of trade-off in the existing income tax -- Identifying corporate tax shelters -- Evaluating corporate tax shelters and an economic substance approach -- 2. More revenues, less distortion? Responding to cross-border tax arbitrage -- What is cross-border tax arbitrage? -- Are these really "arbitrages" or even "tax arbitrages," and does it matter? -- Welfare implications of addressing cross-border tax arbitrages -- A broader perspective on cross-border tax arbitrage and tax harmonization. Foreword / Kevin A. Hassett -- 1. Are corporate tax shelters an "abuse" that should be stopped? -- Background -- The debate so far -- Responses by the income tax law to tax sheltering -- The conundrum posed by economic substance requirements -- Pervasiveness of this type of trade-off in the existing income tax -- Identifying corporate tax shelters -- Evaluating corporate tax shelters and an economic substance approach -- 2. More revenues, less distortion? Responding to cross-border tax arbitrage -- What is cross-border tax arbitrage? -- Are these really "arbitrages" or even "tax arbitrages," and does it matter? -- Welfare implications of addressing cross-border tax arbitrages -- A broader perspective on cross-border tax arbitrage and tax harmonization.

0

Corporations-- Taxation.

Tax shelters.

Corporations-- Taxation.

Steuervergünstigung.

Tax shelters.

Unternehmen.

USA.

7

Number

Edition

Class number

Book number

Class number

System Code

Shaviro, Daniel N.

Date of Transaction

20201207235312.0

Electronic name

[Book]

Y