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Fixing U.S. International Taxation$
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Daniel N. Shaviro

Print publication date: 2014

Print ISBN-13: 9780199359752

Published to Oxford Scholarship Online: April 2014

DOI: 10.1093/acprof:oso/9780199359752.001.0001

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Planning and Policy Issues Under the Existing U.S. Rules

Planning and Policy Issues Under the Existing U.S. Rules

Chapter:
(p.65) 3 Planning and Policy Issues Under the Existing U.S. Rules
Source:
Fixing U.S. International Taxation
Author(s):

Daniel N. Shaviro

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199359752.003.0003

This chapter examines some of the main incentives and tax planning opportunities created by existing U.S. international tax rules, and discusses the impact of marginal changes to the rules. It also shows why the current system has such a horrendous ratio of tax planning, compliance, and administrative costs to U.S. revenue raised.

Keywords:   international tax policy, tax rules, tax law, income tax, tax planning, international tax, compliance, administrative costs, corporate tax

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