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" Corporate tax shelters in a global economy : "
Daniel N. Shaviro.
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BL
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| Record Number
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954637
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| Doc. No
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b709007
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| Main Entry
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Shaviro, Daniel N.
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| Title & Author
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Corporate tax shelters in a global economy : : why they are a problem and what we can do about it /\ Daniel N. Shaviro.
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| Publication Statement
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Washington, D.C. :: AEI Press,, 2004.
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| Series Statement
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AEI studies on tax reform
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| Page. NO
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viii, 59 pages ;; 22 cm.
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| ISBN
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0844771821
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: 9780844771823
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Foreword / 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. Foreword / 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. Foreword / 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.
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| Subject
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Corporations-- Taxation.
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Tax shelters.
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Corporations-- Taxation.
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Tax shelters.
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Steuervergünstigung.
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Unternehmen.
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USA.
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| Dewey Classification
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336.24/316/0973
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| LC Classification
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HD2753.A3S35 2004
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| NLM classification
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QL 800rvk
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