Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 1990-07-01

Total Pages: 64

ISBN-13: 1451961928

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The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.


Book Synopsis Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States by : International Monetary Fund

Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.


Integration of the U.S. Corporate and Individual Income Taxes

Integration of the U.S. Corporate and Individual Income Taxes

Author: United States. Department of the Treasury

Publisher:

Published: 1998

Total Pages: 827

ISBN-13: 9780918255686

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Book Synopsis Integration of the U.S. Corporate and Individual Income Taxes by : United States. Department of the Treasury

Download or read book Integration of the U.S. Corporate and Individual Income Taxes written by United States. Department of the Treasury and published by . This book was released on 1998 with total page 827 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 1990-01-01

Total Pages: 36

ISBN-13: 1451922906

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This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates.


Book Synopsis Is there a Need for Harmonizing Capital Income Taxes within EC Countries? by : International Monetary Fund

Download or read book Is there a Need for Harmonizing Capital Income Taxes within EC Countries? written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-01-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates.


The United States Economy

The United States Economy

Author: Mr.Yusuke Horiguchi

Publisher: International Monetary Fund

Published: 1992-01-15

Total Pages: 612

ISBN-13: 9781557752314

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This book, by a staff team headed by Yusuke Horiguchi, examines U.S. economic policy and performance in the 1980s, during which the United States enjoyed its longest peacetime expansion. Notwithstanding the buoyant growth and declines in inflation, the economy experienced low savings, current account deficits, swings in the dollar exchange rate, and structural problems--relating to the strength of financial institutions, the tax system, health care, and productivity.


Book Synopsis The United States Economy by : Mr.Yusuke Horiguchi

Download or read book The United States Economy written by Mr.Yusuke Horiguchi and published by International Monetary Fund. This book was released on 1992-01-15 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by a staff team headed by Yusuke Horiguchi, examines U.S. economic policy and performance in the 1980s, during which the United States enjoyed its longest peacetime expansion. Notwithstanding the buoyant growth and declines in inflation, the economy experienced low savings, current account deficits, swings in the dollar exchange rate, and structural problems--relating to the strength of financial institutions, the tax system, health care, and productivity.


Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once

Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once

Author: United States. Department of the Treasury

Publisher:

Published: 1992

Total Pages: 0

ISBN-13:

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Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once by : United States. Department of the Treasury

Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once written by United States. Department of the Treasury and published by . This book was released on 1992 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures

Author: United States. Department of the Treasury

Publisher:

Published: 1975

Total Pages: 12

ISBN-13:

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Book Synopsis Estimates of Federal Tax Expenditures by : United States. Department of the Treasury

Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:


International Bibliography of the Social Sciences

International Bibliography of the Social Sciences

Author: British Library of Political and Economic Science

Publisher: Psychology Press

Published: 1992

Total Pages: 704

ISBN-13: 9780415074575

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The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehenisve knowledge of the social sciences.


Book Synopsis International Bibliography of the Social Sciences by : British Library of Political and Economic Science

Download or read book International Bibliography of the Social Sciences written by British Library of Political and Economic Science and published by Psychology Press. This book was released on 1992 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehenisve knowledge of the social sciences.


Corporate Tax Integration in the United States

Corporate Tax Integration in the United States

Author: Alfredo Manuel Marvão Pereira

Publisher:

Published: 1988

Total Pages: 412

ISBN-13:

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Book Synopsis Corporate Tax Integration in the United States by : Alfredo Manuel Marvão Pereira

Download or read book Corporate Tax Integration in the United States written by Alfredo Manuel Marvão Pereira and published by . This book was released on 1988 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:


The Impact on Individuals and Families of Replacing the Federal Income Tax

The Impact on Individuals and Families of Replacing the Federal Income Tax

Author: United States. Congress. House. Committee on Ways and Means

Publisher:

Published: 1998

Total Pages: 76

ISBN-13:

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Book Synopsis The Impact on Individuals and Families of Replacing the Federal Income Tax by : United States. Congress. House. Committee on Ways and Means

Download or read book The Impact on Individuals and Families of Replacing the Federal Income Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1998 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Tax Policy and the Economy

Tax Policy and the Economy

Author:

Publisher:

Published: 1993

Total Pages: 200

ISBN-13:

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Download or read book Tax Policy and the Economy written by and published by . This book was released on 1993 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: