Moving to Territoriality? Implications for the United States and the Rest of the World

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Price:  $15.00

Author/Editor: Peter J. Mullins
Release Date: © June, 2006
ISBN : 978-1-45186-421-2
Stock #: WPIEA2006161
English
Stock Status: Available

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Description

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.

Taxonomy

Economic policy , Fiscal policy , Tax policy




More publications in this series: Working Papers


More publications by: Peter J. Mullins