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Deferral and the Optimal Taxation of International Investment Income

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  • Rousslang, Donald J.

Abstract

In recent years U.S. companies have been able to use new tax planning strategies to reduce the foreign taxes they pay on their foreign earnings. Since the companies usually can defer the residual U.S. tax on these earnings, one effect of the reduction in foreign taxes is to increase a preexisting tax bias in favor of foreign over domestic investment. This paper reviews the economics literature to see whether the preexisting tax bias is likely to promote global welfare. It provides only a first step in examining the welfare consequences of the new tax planning strategies, however, since the strategies do not necessarily affect all foreign tax rates uniformly.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 53 (2000)
Issue (Month): n. 3 (September Citation: 53 National Tax Journal 589-600 (September 2000))
Pages: 589-600

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Handle: RePEc:ntj:journl:v:53:y:2000:i:n._3:p:589-600

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  1. Hines, James R, Jr & Rice, Eric M, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," The Quarterly Journal of Economics, MIT Press, vol. 109(1), pages 149-82, February.
  2. Slemrod, Joel & Hansen, Carl & Procter, Roger, 1997. "The seesaw principle in international tax policy," Journal of Public Economics, Elsevier, vol. 65(2), pages 163-176, August.
  3. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
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