Taxes in the United States: Developments, Analysis and Research. Volume 4


Sarah Brackman (Editor)

Series: Taxes in the United States: Developments, Analysis, and Research
BISAC: LAW086000

This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include a brief overview of business types and their tax treatment; an analysis of where American companies report profits; corporate expatriation, inversions and mergers; tax havens; current law and policy issues for the 113th Congress of research tax credits; and payments in lieu of taxes.
(Imprint: Nova)

Table of Contents

Table of Contents


Chapter 1 – A Brief Overview of Business Types and Their Tax Treatment (pp. 1-10)
Mark P. Keightley

Chapter 2 – An Analysis of Where American Companies Report Profits: Indications of Profit Shifting (pp. 11-24)
Mark P. Keightley

Chapter 3- Corporate Expatriation, Inversions, and Mergers: Tax Issues (pp. 25-36)
Donald J. Marples and Jane G. Gravelle

Chapter 4 – Tax Havens: International Tax Avoidance and Evasion (pp. 37-88)
Jane G. Gravelle

Chapter 5 – Research Tax Credit: Current Law and Policy Issues for the 113th Congress (pp. 89-122)
Gary Guenther

Chapter 6 – PILT (Payments in Lieu of Taxes): Somewhat Simplified (pp. 123-146)
M. Lynne Corn


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