Reforming the US corporate tax:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Washington, DC
Institute for International Economics
2005
|
| Online Access: | Table of contents Inhaltsverzeichnis |
| Physical Description: | XI, 115 S. |
| ISBN: | 0881323845 |
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MARC
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Record in the Search Index
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| adam_text | Contents
Preface vii
Acknowledgments xi
1 Introduction 1
2 A Look Ahead 5
Closing the Fiscal Gap 11
Which Taxes: Individual, Social Insurance, or Business? 19
3 Options for Business Taxation 27
Corporate Income Tax 27
Taxation of US Multinationals 28
Energy Taxes 32
Value Added Taxes 32
National Retail Sales Taxes 35
4 Minimizing the Economic Damage 39
Domestic Considerations 39
Global Considerations 52
5 Replacing the Corporate Income Tax 65
Option 1: National Retail Sales Tax 65
Option 2: Subtraction Method VAT or Corporate Activity Tax 70
Conclusion: Contrasting the NRST and CAT 74
v
Appendix A Retail Sales and Value Added Taxes:
Variations on the Same Theme 81
Appendix B The US EU Dispute over Border Tax
Adjustments 87
Appendix C Border Adjustments under the National
Retail Sales Tax or Corporate Activity Tax 91
Appendix D Details of the Corporate Activity Tax 97
References 101
Acronyms 107
Index 109
Tables
Table 2.1 Projected federal fiscal budget to 2020 and 2050 6
Table 2.2 Results of OECD tax share regressions 21
Table 2.3 Taxes by type, actual 2000 and projected 2050 23
Table 2.4 Estimated individual income tax reform from 2000 25
Table 3.1 Current VAT and VAT variant rates 33
Table 4.1 Corporate taxes, value added, and shipments
by industry, 2000 43
Table 4.2 Effective and statutory corporate tax rates and
corporate tax revenue, selected countries 50
Table 4.3 Statutory corporate tax rates and corporate tax revenue
of 19 industrial countries 51
Table 4.4 Effective average corporate tax rates and corporate tax
revenue of 19 industrial countries 52
Table 4.5 Key coefficients for the sensitivity of MNE foreign
affiliate activity 54
Table 4.6 Trade deficit and border tax adjustments 62
Table 5.1 Possible NRST rates for replacing the corporate
income tax, 2000 67
Table 5.2 Illustrative calculation of CAT base, 2000 73
Table 5.3 Possible CAT revenue and rates for replacing the
corporate income tax, 2000 74
Boxes
Box 2.1 Alternative fiscal forecasts from 2004 8
Box 2.2 Politically salable cuts to Social Security 14
Box 2.3 Graetz s plan for individual income tax reform 24
Box 3.1 Senator Kerry s plan for taxing US multinationals 30
Box 4.1 US congressional experience with value added
and retail sales taxation 41
Box 4.2 Efficiency gains of adopting new tax structures 48
|
| adam_txt |
Contents
Preface vii
Acknowledgments xi
1 Introduction 1
2 A Look Ahead 5
Closing the Fiscal Gap 11
Which Taxes: Individual, Social Insurance, or Business? 19
3 Options for Business Taxation 27
Corporate Income Tax 27
Taxation of US Multinationals 28
Energy Taxes 32
Value Added Taxes 32
National Retail Sales Taxes 35
4 Minimizing the Economic Damage 39
Domestic Considerations 39
Global Considerations 52
5 Replacing the Corporate Income Tax 65
Option 1: National Retail Sales Tax 65
Option 2: Subtraction Method VAT or Corporate Activity Tax 70
Conclusion: Contrasting the NRST and CAT 74
v
Appendix A Retail Sales and Value Added Taxes:
Variations on the Same Theme 81
Appendix B The US EU Dispute over Border Tax
Adjustments 87
Appendix C Border Adjustments under the National
Retail Sales Tax or Corporate Activity Tax 91
Appendix D Details of the Corporate Activity Tax 97
References 101
Acronyms 107
Index 109
Tables
Table 2.1 Projected federal fiscal budget to 2020 and 2050 6
Table 2.2 Results of OECD tax share regressions 21
Table 2.3 Taxes by type, actual 2000 and projected 2050 23
Table 2.4 Estimated individual income tax reform from 2000 25
Table 3.1 Current VAT and VAT variant rates 33
Table 4.1 Corporate taxes, value added, and shipments
by industry, 2000 43
Table 4.2 Effective and statutory corporate tax rates and
corporate tax revenue, selected countries 50
Table 4.3 Statutory corporate tax rates and corporate tax revenue
of 19 industrial countries 51
Table 4.4 Effective average corporate tax rates and corporate tax
revenue of 19 industrial countries 52
Table 4.5 Key coefficients for the sensitivity of MNE foreign
affiliate activity 54
Table 4.6 Trade deficit and border tax adjustments 62
Table 5.1 Possible NRST rates for replacing the corporate
income tax, 2000 67
Table 5.2 Illustrative calculation of CAT base, 2000 73
Table 5.3 Possible CAT revenue and rates for replacing the
corporate income tax, 2000 74
Boxes
Box 2.1 Alternative fiscal forecasts from 2004 8
Box 2.2 Politically salable cuts to Social Security 14
Box 2.3 Graetz's plan for individual income tax reform 24
Box 3.1 Senator Kerry's plan for taxing US multinationals 30
Box 4.1 US congressional experience with value added
and retail sales taxation 41
Box 4.2 Efficiency gains of adopting new tax structures 48 |
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| spelling | Hufbauer, Gary Clyde 1939- Verfasser (DE-588)129698741 aut Reforming the US corporate tax Gary Clyde Hufbauer and Paul L.E. Grieco Reforming the US corporate income tax Washington, DC Institute for International Economics 2005 XI, 115 S. txt rdacontent n rdamedia nc rdacarrier Grieco, Paul L.E. Sonstige oth http://www.loc.gov/catdir/toc/ecip0515/2005018592.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014796507&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hufbauer, Gary Clyde 1939- Reforming the US corporate tax |
| title | Reforming the US corporate tax |
| title_alt | Reforming the US corporate income tax |
| title_auth | Reforming the US corporate tax |
| title_exact_search | Reforming the US corporate tax |
| title_exact_search_txtP | Reforming the US corporate tax |
| title_full | Reforming the US corporate tax Gary Clyde Hufbauer and Paul L.E. Grieco |
| title_fullStr | Reforming the US corporate tax Gary Clyde Hufbauer and Paul L.E. Grieco |
| title_full_unstemmed | Reforming the US corporate tax Gary Clyde Hufbauer and Paul L.E. Grieco |
| title_short | Reforming the US corporate tax |
| title_sort | reforming the us corporate tax |
| url | http://www.loc.gov/catdir/toc/ecip0515/2005018592.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014796507&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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