Taxes in the United States : developments, analysis, and research. Sarah Brackman, editor. 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...
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| Online Access: | Electronic book from EBSCO |
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| Other Authors: | |
| Format: | eBook |
| Language: | English |
| Published: | New York : Nova Publishers, [2014] Ã2014 |
| Series: | Taxes in the United States: Developments, Analysis and Research.
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| Subjects: |
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| 245 | 0 | 0 | |a Taxes in the United States : |b developments, analysis, and research. |n Volume 4 / |c Sarah Brackman, editor. |
| 264 | 1 | |a New York : |b Nova Publishers, |c [2014] | |
| 264 | 4 | |c Ã2014 | |
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Taxes in the United States: Developments, Analysis and Research | |
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 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. | |
| 520 | |a 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. | ||
| 506 | |a Access limited to authorized users. | ||
| 650 | 0 | |a Taxation |z United States. | |
| 650 | 0 | |a Finance, Public |z United States. | |
| 700 | 1 | |a Brackman, Sarah, |e editor. | |
| 773 | |t EBSCOhost Ebook Collection. | ||
| 776 | 0 | 8 | |i Print version: |t Taxes in the United States. |d New York : Nova Publishers, [2014] |z 1634631277 |z 9781634631273 |w (OCoLC)868209774 |
| 830 | 0 | |a Taxes in the United States: Developments, Analysis and Research. | |
| 856 | 4 | 0 | |u http://ezproxy.lafayette.edu/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886303 |z Electronic book from EBSCO |