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Recent developments in the debate on deferral

Altshuler, Rosanne - 2000 - This draft: February 20, 2000

In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The first starts with a review of traditional models of international tax systems to provide a basic understanding of the efficiency consequences of deferral. This section then...

Persistent link: https://www.econbiz.de/10011575235

Repatriation taxes, repatriation strategies and multinational financial policy

Altshuler, Rosanne; Grubert, Harry - 2000 - This version: July 10, 2000

Several investment-repatriation strategies are added to the standard model of a parent and its affiliate in which the affiliate is located in a low-tax country and is limited to two alternatives: repatriating taxable dividends to the parent or investing in its own real operations. In our model,...

Persistent link: https://www.econbiz.de/10011576600

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Grubert, Harry; Altshuler, Rosanne - 2016

reductions in capital gains realizations and dividend payouts, an interest charge on taxes deferred during the holding period …

Persistent link: https://www.econbiz.de/10011687922

Capital income taxation and progessivity in a global economy

Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric - 2011

The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward...

Persistent link: https://www.econbiz.de/10010282861

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Grubert, Harry; Altshuler, Rosanne - 2016

reductions in capital gains realizations and dividend payouts, an interest charge on taxes deferred during the holding period …

Persistent link: https://www.econbiz.de/10011516674

Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent

Grubert, Harry - 2016

reductions in capital gains realizations and dividend payouts, an interest charge on taxes deferred during the holding period …

Persistent link: https://www.econbiz.de/10012987858

Capital income taxation and progessivity in a global economy

Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric J. - 2011

Persistent link: https://www.econbiz.de/10009151944

Capital Income Taxation and Progressivity in a Global Economy

Altshuler, Rosanne; Harris, Benjamin; Toder, Eric - Department of Economics, Rutgers University-New Brunswick - 2011

Persistent link: https://www.econbiz.de/10009372768

Multinational financial policy and the cost of capital : the many roads home

Altshuler, Rosanne; Grubert, Harry - 1998

dividend distributions to the parent and further real investment in the foreign affiliate. We argue that investment in … attractive alternatives to dividend repatriation. We present theoretical models that illustrate how investment and financial … more dividends. This provides evidence that greater dividend distributions do not necessarily imply lower real investment …

Persistent link: https://www.econbiz.de/10011576755

Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations

Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001656437