Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Description

This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.

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12 pages.

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Gravelle, Jane G. November 19, 2003.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 46 times . More information about this report can be viewed below.

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Description

This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.

Physical Description

12 pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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Creation Date

  • November 19, 2003

Added to The UNT Digital Library

  • Aug. 3, 2005, 11:15 a.m.

Description Last Updated

  • Feb. 9, 2017, 3:41 p.m.

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Gravelle, Jane G. Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals, report, November 19, 2003; Washington D.C.. (digital.library.unt.edu/ark:/67531/metacrs6538/: accessed October 18, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.