Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules
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References listed on IDEAS
- Altshuler, Rosanne & Grubert, Harry, 2003.
"Repatriation taxes, repatriation strategies and multinational financial policy,"
Journal of Public Economics,
Elsevier, vol. 87(1), pages 73-107, January.
- Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
- Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
- Harry Grubert, 2009. "Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad," Working Papers 0926, Oxford University Centre for Business Taxation.
- Harry Grubert, 2009. "MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence," Working Papers 0927, Oxford University Centre for Business Taxation.
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Keywordstax law; corporate taxation; international taxation; corporate residence; source; foreign tax credits; controlled foreign corporations; deferral; subpart F;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-09-05 (Accounting & Auditing)
- NEP-ALL-2009-09-05 (All new papers)
- NEP-PBE-2009-09-05 (Public Economics)
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