Moving to Territoriality? : Implications for the United States and the Rest of the World /

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would sig...

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書目詳細資料
主要作者: Mullins, Peter
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2006.
叢編:IMF Working Papers; Working Paper ; No. 2006/161
在線閱讀:Full text available on IMF
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245 1 0 |a Moving to Territoriality? :   |b Implications for the United States and the Rest of the World /  |c Peter Mullins. 
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300 |a 1 online resource (29 pages) 
490 1 |a IMF Working Papers 
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500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
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520 3 |a This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues. 
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830 0 |a IMF Working Papers; Working Paper ;  |v No. 2006/161 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2006/161/001.2006.issue-161-en.xml  |z IMF e-Library