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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)
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. Rosanne Altshuler & T. Scott Newlon & Harry Grubert, 2002. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," Departmental Working Papers, Rutgers University, Department of Economics 199806, Rutgers University, Department of Economics.
  2. Lawrence H. Summers, 1986. "Tax Policy and International Competitiveness," NBER Working Papers 2007, National Bureau of Economic Research, Inc.
  3. Kenneth R. French & James M. Poterba, 1991. "Investor Diversification and International Equity Markets," NBER Working Papers 3609, National Bureau of Economic Research, Inc.
  4. Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers, Princeton, Woodrow Wilson School - Discussion Paper 56, Princeton, Woodrow Wilson School - Discussion Paper.
  5. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers, Rutgers University, Department of Economics 200013, Rutgers University, Department of Economics.
  6. Joel Slemrod & Carl Hansen & Roger Procter, 1994. "The Seesaw Principle in International Tax Policy," NBER Working Papers 4867, National Bureau of Economic Research, Inc.
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