Corporate Inversions - Motivation & Tax Reform Issues (Hardcover)

The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organise to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expansion of their use and growing congressional interest. This book also focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.

General

Imprint:	nova science publishers
Country of origin:	United States
Release date:	December 2014
Editors:	Fredrick White
Dimensions:	230 x 155 x 16mm (L x W x T)
Format:	Hardcover
Pages:	147
ISBN-13:	978-1-63321-966-3
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation Promotions
LSN:	1-63321-966-6
Barcode:	9781633219663

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