Corporate tax shelters in a global economy : why they are a problem and what we can do about it /
Saved in:
| Main Author: | |
|---|---|
| Format: | Online |
| Language: | English |
| Published: |
Washington, D.C. :
The AEI Press,
[2004]
|
| Series: | AEI studies on tax reform.
American Enterprise Institute library. |
| Subjects: | |
| Online Access: | HeinOnline American Enterprise Institute Library |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ccn00936137 | ||
| 006 | m fo d | ||
| 007 | cr bn nnnauuuu | ||
| 008 | 200716s2004 dcu ob 001 0 eng d | ||
| 040 | |a NjRocCCS |b eng |e rda |c NjRocCCS | ||
| 100 | 1 | |a Shaviro, Daniel N., |e author. | |
| 245 | 1 | 0 | |a Corporate tax shelters in a global economy : |b why they are a problem and what we can do about it / |c Daniel N. Shaviro. |
| 264 | 1 | |a Washington, D.C. : |b The AEI Press, |c [2004] | |
| 264 | 2 | |a [Getzville, New York] : |b William S. Hein & Company, |c [2020] | |
| 300 | |a 1 online resource (viii, 59 pages). | ||
| 336 | |a text |2 rdacontent | ||
| 337 | |a computer |2 rdamedia | ||
| 338 | |a online resource |2 rdacarrier | ||
| 490 | 1 | |a AEI studies on tax reform | |
| 490 | 1 | |a HeinOnline American Enterprise Institute library | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Foreword by Kevin A. Hassett -- 1. Are corporate tax shelters an "abuse" that should be stopped? -- Background -- The debate so far -- Responses by the income tax law to tax sheltering -- The conundrum posed by economic substance requirements -- Pervasiveness of this type of trade-off in the existing income tax -- Identifying corporate tax shelters -- Evaluating corporate tax shelters and an economic substance approach -- 2. More revenues, less distortion? Responding to cross-border tax arbitrage -- What is cross-border tax arbitrage? -- Are these really "arbitrages" or even "tax arbitrages," and does it matter? -- Welfare implications of addressing cross-border tax arbitrages -- A broader perspective on cross-border tax arbitrage and tax harmonization. | |
| 588 | |a Description based on PDF title page, viewed July 16, 2020. | ||
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 0 | |a Tax shelters. | |
| 655 | 0 | |a Electronic books. | |
| 710 | 2 | |a American Enterprise Institute for Public Policy Research, |e issuing body. | |
| 776 | 0 | 8 | |c Original |w (DLC) 2004021829 |z 0844771821 |
| 830 | 0 | |a AEI studies on tax reform. | |
| 830 | 0 | |a American Enterprise Institute library. | |
| 856 | 4 | 0 | |3 HeinOnline American Enterprise Institute Library |u http://ezp1.villanova.edu/login?url=https://www.heinonline.org/HOL/Page?handle=hein.amenin/aeiabbq0001&id=1&size=2&collection=amenin&index=alpha/C_ameninpubs |
| 949 | |a HD 2753 .A3 S35 2004 |w LC |c 1 |i 936137-1001 |d 7/16/2020 |l MAIN |m HEN |q 1 |r Y |s Y |t WEB |u 7/15/2020 |x ENG |z N-US | ||
| 997 | |a ©2020 Cassidy Cataloguing Services, Inc. | ||
| 998 | |a inter | ||
| 999 | |c 246072 | ||
| 852 | |a Law Library |b online | ||