U.S. taxation of international income : blueprint for reform

Author(s)

Bibliographic Information

U.S. taxation of international income : blueprint for reform

Gary Clyde Hufbauer ; assisted by Joanna M. van Rooij

Institute for International Economics, 1992

  • : hard
  • : pbk

Other Title

US taxation of international income

Available at  / 57 libraries

Search this Book/Journal

Note

Includes bibliographical references (p. 253-263) and index

Description and Table of Contents

Description

This study of the basic structure of US taxation of international income (which has not changed substantially since the early 1950s) offers a groundplan for its reform in the economic realities of the 1990s. It deals with the implications for US international economic performance of ostensibly "domestic" tax policies, such as investment and research and development tax incentives. The book also examines the foreign tax credit approach versus the territorial approach to taxing foreign income; the "arms-length" approach versus the worldwide unitary approach to transfer pricing; and the use of foreign sales corporations and other means of stimulating US foreign exports.

by "Nielsen BookData"

Details

Page Top