Toder, Eric Jay
Harry Grubert's evolving views on international tax policy / Eric Toder .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favoring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details.
SOCIEDADES
FISCALIDAD INTERNACIONAL
POLITICA FISCAL
EMPRESAS MULTINACIONALES
ESTADOS UNIDOS
National Tax Journal 0028-0283 v. 72, n. 1, March 2019, p. 193-214
Harry Grubert's evolving views on international tax policy / Eric Toder .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favoring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details.
SOCIEDADES
FISCALIDAD INTERNACIONAL
POLITICA FISCAL
EMPRESAS MULTINACIONALES
ESTADOS UNIDOS
National Tax Journal 0028-0283 v. 72, n. 1, March 2019, p. 193-214