Sept Books Free: 02/17/23

Friday, February 17, 2023

Tax Policy and International Capital Flows

Tax Policy and International Capital Flows
By:Martin S. Feldstein
Published on 1994 by

Although capital is now generally free to move across national borders, there is strong evidence that savings tend to remain and to be invested in the country where the saving takes place.

The current paper examines the apparent conflict between the potential mobility of capital and the observed de facto segmentation of the global capital market.

The key to reconciling this 'Feldstein-Horioka paradox' is that, although capital is free to move, its owners, and especially the agents who are responsible for institutional investments, prefer to keep funds close to home because of a combination of risk aversion, ignorance and a desire to show prudence in their investing behavior.

The paper presents evidence on the capital mobility and on capital market segmentation.

The role of hedging and the difference between gross and net capital movements for individual investors and borrowers are discussed.

The special place of foreign direct investment is also considered.

The segmentation of the global capital market affects the impact of capital income taxes and subsidies.

This is discussed in the final section of the paper.

This Book was ranked at 127 by Google Books for keyword International Taxes.

Book ID of Tax Policy and International Capital Flows's Books is mUuyAAAAIAAJ, Book which was written by "Martin S. Feldstein" have ETAG "OcyzaonAkJI"

Book which was published by since 1994 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCSD:31822018965400

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Book which have "48 Pages" is Printed at BOOK under Category Capital movements

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Mum's List

Mum's List
By:St John Greene
Published on 2012 by Penguin UK

Over her last few days Kate Greene created "Mum's list" to help her husband St John 'Singe' bring up her two sons Reef and Finn.

This Book was ranked at 222 by Google Books for keyword Corporate Taxes.

Book ID of Mum's List's Books is T0_dOx4AGdsC, Book which was written by "St John Greene" have ETAG "PMMZFKqi8iM"

Book which was published by Penguin UK since 2012 have ISBNs, ISBN 13 Code is 0718158334 and ISBN 10 Code is 9780718158330

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Book which have "326 Pages" is Printed at BOOK under Category Bereavement

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U.S. Taxation of International Income

U.S. Taxation of International Income
By:Gary Clyde Hufbauer
Published on 1992 by Inst for International Economics

This study offers a blueprint for reforming US taxation of international income to accommodate the economic realities of the 1990s, especially heightened competition from Europe and Japan.

A guiding theme is to ensure that the tax system helps make the US a hospitable location for R&D facilities and other headquarter activities of multinational firms, and for the production and export of high-technology goods and services.

The author recommends a.o.

the taxation of direct investment income on a territorial basis and abolition of the foreign tax credit, suggests the allocation of US headquarters expense (including R&D outlays) entirely against US-source income, advocates that only the US tax royalties and fees that are paid from abroad for know-how generated in the US, urges a 10 percent R&D tax credit for all R&D performed in the US, recommends the taxation of portfolio income solely by the resident country, and urges binding arbitration to resolve the growing caseload of transfer pricing disputes.

This Book was ranked at 44 by Google Books for keyword International Taxes.

Book ID of U.S. Taxation of International Income's Books is ONa4AAAAIAAJ, Book which was written by "Gary Clyde Hufbauer" have ETAG "OVU7X2pR0+M"

Book which was published by Inst for International Economics since 1992 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCSD:31822015448988

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Book which have "276 Pages" is Printed at BOOK under Category Business & Economics

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General consumption taxes and international trade

General consumption taxes and international trade
By:Andreas Haufler
Published on 1990 by

This Book was ranked at 138 by Google Books for keyword International Taxes.

Book ID of General consumption taxes and international trade's Books is v7olGwAACAAJ, Book which was written by "Andreas Haufler" have ETAG "brPQ8iDVawU"

Book which was published by since 1990 have ISBNs, ISBN 13 Code is and ISBN 10 Code is OCLC:214281192

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Understanding Corporate Taxation

Understanding Corporate Taxation
By:Leandra Lederman
Published on 2010-01-01 by LexisNexis

This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law.

After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity.

The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT.

The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters.

The chapter on corporate tax shelters is new to this edition of the book.

Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.

This Book was ranked at 252 by Google Books for keyword Corporate Taxes.

Book ID of Understanding Corporate Taxation's Books is HKF0TOfMQOUC, Book which was written by "Leandra Lederman" have ETAG "Q+YHZwREW/c"

Book which was published by LexisNexis since 2010-01-01 have ISBNs, ISBN 13 Code is 1422474437 and ISBN 10 Code is 9781422474433

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Book which have "361 Pages" is Printed at BOOK under Category Business & Economics

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Trade and economic impacts of destination-based corporate taxes

Trade and economic impacts of destination-based corporate taxes
By:Martin, Will
Published on 2017-02-09 by Intl Food Policy Res Inst

Current US proposals for destination-based corporate taxes that effectively combine a value-added tax (VAT) and a wage subsidy raise important policy questions for countries considering them, and for their trading partners.

This tax/subsidy package would not create trade barriers or export subsidies, and any changes in trade would result from the measures’ distributional consequences or short-run impacts on output.

The package would leave business profits and rents untaxed, placing the burden of the tax entirely on consumers, with no offset from exchange rate appreciation.

If anything, its introduction could cause a short-run real exchange rate depreciation.

A key concern regarding this package is its small, volatile, and vulnerable revenue yield.

At current US consumption and labor shares of gross domestic product (GDP), a 20 percent corporate cash-flow tax with a wage subsidy would generate only around 2 percent of GDP in revenues, a result that could be obtained with much less volatility from a 2.8 percent tax without the wage subsidy.

Under the tax/subsidy regime, revenues would become negative if consumption and labor shares returned to their historical norms, requiring increases in other taxes.

A 20 percent tax would raise consumer prices by up to 27 percent, taking into account state sales taxes, sharply cutting the living standards of people on fixed incomes.

The average combined consumption tax rate of 33 percent would be the highest in the world and more than double the world-average VAT rate, creating incentives for avoidance and evasion.

This Book was ranked at 236 by Google Books for keyword Corporate Taxes.

Book ID of Trade and economic impacts of destination-based corporate taxes's Books is VM8kDgAAQBAJ, Book which was written by "Martin, Will" have ETAG "vxHNgd0H2t4"

Book which was published by Intl Food Policy Res Inst since 2017-02-09 have ISBNs, ISBN 13 Code is and ISBN 10 Code is

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Book which have "28 Pages" is Printed at BOOK under Category Political Science

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This Book was ranked at 372 by Google Books for keyword International Taxes.

Book ID of Tax Series's Books is 73c2AQAAIAAJ, Book which was written by "" have ETAG "jGn+CODZt2M"

Book which was published by since 1986 have ISBNs, ISBN 13 Code is and ISBN 10 Code is STANFORD:36105062367474

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Book which have " Pages" is Printed at BOOK under Category Taxation

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