Reform of U.S. International Taxation: Alternatives

Description:

This report describes and assesses the principal prescriptions that have been offered for broad reform of the current U.S. system for taxing international businesses. The report begins with an overview of current law and of possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.

Creator(s): Gravelle, Jane G.
Location(s): United States
Creation Date: December 17, 2010
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
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Creator (Author):
Gravelle, Jane G.

Senior Specialist in Economic Policy

Publisher Info:
Place of Publication: Washington, D.C.
Date(s):
  • Creation: December 17, 2010
Coverage:
Place
United States
Description:

This report describes and assesses the principal prescriptions that have been offered for broad reform of the current U.S. system for taxing international businesses. The report begins with an overview of current law and of possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.

Physical Description:

21 pages.

Language(s):
Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text