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.

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21 pages.

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Gravelle, Jane G. December 17, 2010.

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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 107 times . More information about this report can be viewed below.

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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.

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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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  • December 17, 2010

Added to The UNT Digital Library

  • March 9, 2011, 9:26 a.m.

Description Last Updated

  • Aug. 12, 2015, 10:07 p.m.

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Gravelle, Jane G. Reform of U.S. International Taxation: Alternatives, report, December 17, 2010; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc31427/: accessed August 24, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.