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|c 5.00 USD
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|z 9781451864212
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Mullins, Peter.
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|a Moving to Territoriality? :
|b Implications for the United States and the Rest of the World /
|c Peter Mullins.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2006.
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|a 1 online resource (29 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|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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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 2006/161
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|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
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