Corporate tax shelters in a global economy : why they are a problem and what we can do about it /
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C. :
The AEI Press,
[2004]
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| Series: | AEI studies on tax reform.
American Enterprise Institute library. |
| Subjects: | |
| Online Access: | CONNECT |
MARC
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| 050 | 4 | |a HD2753.A3 |b S35 2004 | |
| 100 | 1 | |a Shaviro, Daniel N., |e author. | |
| 245 | 1 | 0 | |a Corporate tax shelters in a global economy : |b why they are a problem and what we can do about it / |c Daniel N. Shaviro. |
| 264 | 1 | |a Washington, D.C. : |b The AEI Press, |c [2004] | |
| 264 | 2 | |a [Getzville, New York] : |b William S. Hein & Company, |c [2020] | |
| 300 | |a 1 online resource (viii, 59 pages). | ||
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| 490 | 1 | |a AEI studies on tax reform | |
| 490 | 1 | |a HeinOnline American Enterprise Institute library | |
| 590 | 0 | 0 | |a Cassidy Cataloguing Services, Inc. |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Foreword by 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. | |
| 588 | |a Description based on PDF title page, viewed July 16, 2020. | ||
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 0 | |a Tax shelters. | |
| 710 | 2 | |a American Enterprise Institute for Public Policy Research, |e issuing body. | |
| 730 | 0 | |a HeinOnline Records | |
| 776 | 0 | 8 | |c Original |w (DLC) 2004021829 |z 0844771821 |
| 830 | 0 | |a AEI studies on tax reform. | |
| 830 | 0 | |a American Enterprise Institute library. | |
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| 952 | f | f | |a Middle Tennessee State University |b Main |c James E. Walker Library |d Electronic Resources |t 0 |e HD2753.A3 S35 2004 |h Library of Congress classification |
