Corporate Inversions: Motivation and Tax Reform Issues

Fredrick White (Editor)

Series: Economic Issues, Problems and Perspectives

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The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation’s economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities.

Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expansion of their use and growing congressional interest. This book also focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform. (Imprint: Nova)

Preface

Chapter 1 - Corporate Expatriation, Inversions, and Mergers: Tax Issues (pp. 1-18)
Donald J. Marples and Jane G. Gravelle

Chapter 2 - Reform of U.S. International Taxation: Alternatives (pp. 19-50)
Jane G. Gravelle

Chapter 3 - International Corporate Tax Rate Comparisons and Policy Implications (pp. 51-90)
Jane G. Gravelle

Chapter 4 - Moving to a Territorial Income Tax: Options and Challenges (pp. 91-150)
Jane G. Gravelle

Index

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