The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.
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Inside This Book
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First Sentence:
A number of recent tax reform proposals would replace the U.S. income tax system with one based on consumption. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
excess foreign tax credits, consumption tax system, destination basis, royalty receipts, fundamental tax reform, border tax adjustments, foreign income, retail sales tax, origin basis, additional exports, flat tax, treaty partners Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States New!
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Front Cover | Table of Contents | First Pages | Back Cover | Surprise Me!
A number of recent tax reform proposals would replace the U.S. income tax system with one based on consumption. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
excess foreign tax credits, consumption tax system, destination basis, royalty receipts, fundamental tax reform, border tax adjustments, foreign income, retail sales tax, origin basis, additional exports, flat tax, treaty partners Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Back Cover | Surprise Me!
Citations (learn more)
This book cites 18
books:
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2
books
cite this book:
- Can Capital Income Taxes Survive in Open Economies (Working Paper No. 3416) by R. H. Gordon in Back Matter
- The United States (International Library of Politics and Comparative Government) by Alan Ware in Back Matter
- Dynamic Fiscal Policy by Alan J. Auerbach in Back Matter
- Behavioral Simulation Methods in Tax Policy Analysis (National Bureau of Economic Research Project Report) by Martin Feldstein in Back Matter
- Low Tax, Simple Tax, Flat Tax by Robert E. Hall in Back Matter
See all 18 books this book cites
- US Individual Federal Income Taxation: Historical, Contemporary, and Prospective Policy Issues (Studies in Managerial and Financial Accounting) ... (Research in Transportation Economics) by A.A. Savage in Back Matter
- Coping With Globalization (Routledge Advances in International Political Economy) by Jeffrey A. Hart on page 222
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