| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w0798
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| 来源ID | Working Paper 0798
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| Issues in the Taxation of Foreign Source Income |
| Daniel J. Frisch
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| 发表日期 | 1981-11-01
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| 出版年 | 1981
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| 语种 | 英语
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| 摘要 | This paper examines some aspects of the tax treatment of U.S. multinational corporations. The emphasis is on problems of coordination of the different tax systems faced by the firms. The U.S. corporate income tax must take account of the fact that the firms' over- seas income is taxed by the host governments, in a variety of ways. Currently, the foreign tax credit is the principle mechanism for making these adjustments; it is examined, along with alternative methods such as territorial treatment and a deduction for foreign taxes. The paper also considers the closely related question of coordinating measures of taxable income. The most common method, the arm's length rule, is examined. Alternatives to it, including allocation by shares and a partial case involving allocation of research and development expenses, are also considered. First, the revenue effects of these tax regimes are simulated, with no behavioral responses considered. Responses in location of investment decisions are then included. The data are taken from the corporations' U.S. tax returns, cross-tabulated into approximately 240 industry and country cells. |
| URL | https://www.nber.org/papers/w0798
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/558008
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推荐引用方式
GB/T 7714 |
Daniel J. Frisch. Issues in the Taxation of Foreign Source Income. 1981.
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文件名：
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w0798.pdf
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格式：
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Adobe PDF
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