Taxes in the United States :: developments, analysis, and research. Volume 4 /
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, in...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Publishers,
[2014]
|
| Schriftenreihe: | Taxes in the United States: Developments, Analysis and Research.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource. |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781634631587 1634631587 |
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| 505 | 0 | |a TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: A BRIEF OVERVIEW OF BUSINESS TYPES AND THEIR TAX TREATMENT; SUMMARY; INTRODUCTION; C CORPORATIONS; SOLE PROPRIETORSHIPS; PARTNERSHIPS; S CORPORATIONS; LIMITED LIABILITY COMPANIES; Chapter 2: AN ANALYSIS OF WHERE AMERICAN COMPANIES REPORT PROFITS: INDICATIONS OF PROFIT SHIFTING; SUMMARY; INTRODUCTION; ANALYSIS OF AMERICAN MULTINATIONAL COMPANIES. | |
| 505 | 8 | |a POLICY CONSIDERATIONSChapter 3: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 4: TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION; SUMMARY; INTRODUCTION; WHERE ARE THE TAX HAVENS?; METHODS OF CORPORATE TAX AVOIDANCE; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS. | |
| 505 | 8 | |a ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASIONALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING; OPTIONS TO ADDRESS INDIVIDUAL EVASION; SUMMARY OF ENACTED LEGISLATION; SUMMARY OF LEGISLATIVE PROPOSALS; Chapter 5: RESEARCH TAX CREDIT: CURRENT LAW AND POLICY ISSUES FOR THE 113TH CONGRESS; SUMMARY; INTRODUCTION; DESIGN OF THE R & E TAX CREDIT; LEGISLATIVE HISTORY OF THE RESEARCH TAX CREDIT; EFFECTIVENESS OF THE RESEARCH TAX CREDIT; STIMULATIVE EFFECT OF THE CREDIT; POLICY ISSUES RAISED BY THE CURRENT RESEARCH TAX CREDIT. | |
| 505 | 8 | |a LEGISLATION IN THE 113TH CONGRESS TO MODIFY AND EXTEND THE RESEARCH TAX CREDITChapter 6: PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED; SUMMARY; INTRODUCTION; CHANGES TO PILT FROM THE 110TH TO 113TH CONGRESSES; HOW PILTWORKS: FIVE STEPS TO CALCULATE PAYMENT; PUTTING IT ALL TOGETHER: CALCULATING A COUNTY'S PAYMENT; CURRENT ISSUES; APPENDIX. PILT DATA TABLES; INDEX. | |
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| contents | TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: A BRIEF OVERVIEW OF BUSINESS TYPES AND THEIR TAX TREATMENT; SUMMARY; INTRODUCTION; C CORPORATIONS; SOLE PROPRIETORSHIPS; PARTNERSHIPS; S CORPORATIONS; LIMITED LIABILITY COMPANIES; Chapter 2: AN ANALYSIS OF WHERE AMERICAN COMPANIES REPORT PROFITS: INDICATIONS OF PROFIT SHIFTING; SUMMARY; INTRODUCTION; ANALYSIS OF AMERICAN MULTINATIONAL COMPANIES. POLICY CONSIDERATIONSChapter 3: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 4: TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION; SUMMARY; INTRODUCTION; WHERE ARE THE TAX HAVENS?; METHODS OF CORPORATE TAX AVOIDANCE; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS. ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASIONALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING; OPTIONS TO ADDRESS INDIVIDUAL EVASION; SUMMARY OF ENACTED LEGISLATION; SUMMARY OF LEGISLATIVE PROPOSALS; Chapter 5: RESEARCH TAX CREDIT: CURRENT LAW AND POLICY ISSUES FOR THE 113TH CONGRESS; SUMMARY; INTRODUCTION; DESIGN OF THE R & E TAX CREDIT; LEGISLATIVE HISTORY OF THE RESEARCH TAX CREDIT; EFFECTIVENESS OF THE RESEARCH TAX CREDIT; STIMULATIVE EFFECT OF THE CREDIT; POLICY ISSUES RAISED BY THE CURRENT RESEARCH TAX CREDIT. LEGISLATION IN THE 113TH CONGRESS TO MODIFY AND EXTEND THE RESEARCH TAX CREDITChapter 6: PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED; SUMMARY; INTRODUCTION; CHANGES TO PILT FROM THE 110TH TO 113TH CONGRESSES; HOW PILTWORKS: FIVE STEPS TO CALCULATE PAYMENT; PUTTING IT ALL TOGETHER: CALCULATING A COUNTY'S PAYMENT; CURRENT ISSUES; APPENDIX. PILT DATA TABLES; INDEX. |
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| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| series | Taxes in the United States: Developments, Analysis and Research. |
| series2 | Taxes in the United States: Developments, Analysis and Research |
| spelling | Taxes in the United States : developments, analysis, and research. Volume 4 / Sarah Brackman, editor. New York : Nova Publishers, [2014] ©2014 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier Taxes in the United States: Developments, Analysis and Research Includes bibliographical references and index. Vendor-supplied metadata. TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: A BRIEF OVERVIEW OF BUSINESS TYPES AND THEIR TAX TREATMENT; SUMMARY; INTRODUCTION; C CORPORATIONS; SOLE PROPRIETORSHIPS; PARTNERSHIPS; S CORPORATIONS; LIMITED LIABILITY COMPANIES; Chapter 2: AN ANALYSIS OF WHERE AMERICAN COMPANIES REPORT PROFITS: INDICATIONS OF PROFIT SHIFTING; SUMMARY; INTRODUCTION; ANALYSIS OF AMERICAN MULTINATIONAL COMPANIES. POLICY CONSIDERATIONSChapter 3: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 4: TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION; SUMMARY; INTRODUCTION; WHERE ARE THE TAX HAVENS?; METHODS OF CORPORATE TAX AVOIDANCE; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS. ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASIONALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING; OPTIONS TO ADDRESS INDIVIDUAL EVASION; SUMMARY OF ENACTED LEGISLATION; SUMMARY OF LEGISLATIVE PROPOSALS; Chapter 5: RESEARCH TAX CREDIT: CURRENT LAW AND POLICY ISSUES FOR THE 113TH CONGRESS; SUMMARY; INTRODUCTION; DESIGN OF THE R & E TAX CREDIT; LEGISLATIVE HISTORY OF THE RESEARCH TAX CREDIT; EFFECTIVENESS OF THE RESEARCH TAX CREDIT; STIMULATIVE EFFECT OF THE CREDIT; POLICY ISSUES RAISED BY THE CURRENT RESEARCH TAX CREDIT. LEGISLATION IN THE 113TH CONGRESS TO MODIFY AND EXTEND THE RESEARCH TAX CREDITChapter 6: PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED; SUMMARY; INTRODUCTION; CHANGES TO PILT FROM THE 110TH TO 113TH CONGRESSES; HOW PILTWORKS: FIVE STEPS TO CALCULATE PAYMENT; PUTTING IT ALL TOGETHER: CALCULATING A COUNTY'S PAYMENT; CURRENT ISSUES; APPENDIX. PILT DATA TABLES; INDEX. 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. Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Brackman, Sarah, editor. has work: Taxes in the United States: Developments, Analysis, and Research. Volume 5 (Text) https://id.oclc.org/worldcat/entity/E39PCYBP4XyTKdrxHDc8jKKqkP https://id.oclc.org/worldcat/ontology/hasWork Print version: Taxes in the United States. New York : Nova Publishers, [2014] 1634631277 9781634631273 (OCoLC)868209774 Taxes in the United States: Developments, Analysis and Research. FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886303 Volltext |
| spellingShingle | Taxes in the United States : developments, analysis, and research. Taxes in the United States: Developments, Analysis and Research. TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 4; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: A BRIEF OVERVIEW OF BUSINESS TYPES AND THEIR TAX TREATMENT; SUMMARY; INTRODUCTION; C CORPORATIONS; SOLE PROPRIETORSHIPS; PARTNERSHIPS; S CORPORATIONS; LIMITED LIABILITY COMPANIES; Chapter 2: AN ANALYSIS OF WHERE AMERICAN COMPANIES REPORT PROFITS: INDICATIONS OF PROFIT SHIFTING; SUMMARY; INTRODUCTION; ANALYSIS OF AMERICAN MULTINATIONAL COMPANIES. POLICY CONSIDERATIONSChapter 3: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 4: TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION; SUMMARY; INTRODUCTION; WHERE ARE THE TAX HAVENS?; METHODS OF CORPORATE TAX AVOIDANCE; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS. ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASIONALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING; OPTIONS TO ADDRESS INDIVIDUAL EVASION; SUMMARY OF ENACTED LEGISLATION; SUMMARY OF LEGISLATIVE PROPOSALS; Chapter 5: RESEARCH TAX CREDIT: CURRENT LAW AND POLICY ISSUES FOR THE 113TH CONGRESS; SUMMARY; INTRODUCTION; DESIGN OF THE R & E TAX CREDIT; LEGISLATIVE HISTORY OF THE RESEARCH TAX CREDIT; EFFECTIVENESS OF THE RESEARCH TAX CREDIT; STIMULATIVE EFFECT OF THE CREDIT; POLICY ISSUES RAISED BY THE CURRENT RESEARCH TAX CREDIT. LEGISLATION IN THE 113TH CONGRESS TO MODIFY AND EXTEND THE RESEARCH TAX CREDITChapter 6: PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED; SUMMARY; INTRODUCTION; CHANGES TO PILT FROM THE 110TH TO 113TH CONGRESSES; HOW PILTWORKS: FIVE STEPS TO CALCULATE PAYMENT; PUTTING IT ALL TOGETHER: CALCULATING A COUNTY'S PAYMENT; CURRENT ISSUES; APPENDIX. PILT DATA TABLES; INDEX. Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132861 http://id.loc.gov/authorities/subjects/sh85048288 |
| title | Taxes in the United States : developments, analysis, and research. |
| title_auth | Taxes in the United States : developments, analysis, and research. |
| title_exact_search | Taxes in the United States : developments, analysis, and research. |
| title_full | Taxes in the United States : developments, analysis, and research. Volume 4 / Sarah Brackman, editor. |
| title_fullStr | Taxes in the United States : developments, analysis, and research. Volume 4 / Sarah Brackman, editor. |
| title_full_unstemmed | Taxes in the United States : developments, analysis, and research. Volume 4 / Sarah Brackman, editor. |
| title_short | Taxes in the United States : |
| title_sort | taxes in the united states developments analysis and research |
| title_sub | developments, analysis, and research. |
| topic | Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast |
| topic_facet | Taxation United States. Finance, Public United States. Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. Finance, Public Taxation United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886303 |
| work_keys_str_mv | AT brackmansarah taxesintheunitedstatesdevelopmentsanalysisandresearchvolume4 |