Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Daniel N. Shaviro is the Wayne Perry Professor of Taxation at New York University School of Law. Prof. Shaviro's scholarly work examines tax policy, budget policy, and entitlements issues. Before entering teaching of law, he spent three years in private practice at Caplin & Drysdale, a leading tax specialty firm, and three years as Legislation Attorney at the Joint Congressional Committee on Taxation, where he worked extensively on the Tax Reform Act of 1986. Books he has published include: Decoding the U.S. Corporate Tax (2009); Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (2007); Who Should Pay for Medicare? (2004); Making Sense of Social Security Reform (2000); When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000); and Do Deficits Matter? (1997). He holds an AB summa cum laude from Princeton University and a JD from Yale Law School.
Inhaltsangabe
Acknowledgments 1. Introduction and Overview Part One: The Rules and Their Main Effects 2. The Main Building Blocks of U.S. International Taxation 3. Planning and Policy Issues Under the Existing U.S. Rules Part Two: Developing and Applying a Policy Framework 4. The Global Welfare Perspective 5. The Unilateral National Welfare Perspective 6 What Is To Be Done? Bibliography Index
Acknowledgments 1. Introduction and Overview Part One: The Rules and Their Main Effects 2. The Main Building Blocks of U.S. International Taxation 3. Planning and Policy Issues Under the Existing U.S. Rules Part Two: Developing and Applying a Policy Framework 4. The Global Welfare Perspective 5. The Unilateral National Welfare Perspective 6 What Is To Be Done? Bibliography Index
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