Matches in SemOpenAlex for { <https://semopenalex.org/work/W2955480672> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W2955480672 endingPage "1" @default.
- W2955480672 startingPage "1" @default.
- W2955480672 abstract "This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system. Since fundamental reform is politically difficult, this paper also proposes an incremental reform that would reduce tax expenditures, reduce the CIT rate to 25-28 percent, and impose a minimum rent tax on foreign earnings. Finally, this paper analyzes empirically the likely impact of the incremental on corporate revenues outside the U.S.: Though a U.S. rate cut would likely lower revenues elsewhere, implementation of a strong minimum tax could more than offset that effect for most countries with effective tax rates above 15 percent." @default.
- W2955480672 created "2019-07-12" @default.
- W2955480672 creator A5034970122 @default.
- W2955480672 creator A5051922813 @default.
- W2955480672 creator A5091595165 @default.
- W2955480672 date "2016-01-01" @default.
- W2955480672 modified "2023-09-24" @default.
- W2955480672 title "U.S. Corporate Income Tax Reform and its Spillovers" @default.
- W2955480672 cites W1507967016 @default.
- W2955480672 cites W1530940483 @default.
- W2955480672 cites W1915536557 @default.
- W2955480672 cites W1971544070 @default.
- W2955480672 cites W2010824362 @default.
- W2955480672 cites W2020328257 @default.
- W2955480672 cites W2035466888 @default.
- W2955480672 cites W2102963250 @default.
- W2955480672 cites W2109306263 @default.
- W2955480672 cites W2119586860 @default.
- W2955480672 cites W2139763484 @default.
- W2955480672 cites W2167510534 @default.
- W2955480672 cites W2171944112 @default.
- W2955480672 cites W2895633134 @default.
- W2955480672 cites W3024654947 @default.
- W2955480672 cites W3123722811 @default.
- W2955480672 cites W3125337015 @default.
- W2955480672 cites W84982938 @default.
- W2955480672 doi "https://doi.org/10.5089/9781498348942.001" @default.
- W2955480672 hasPublicationYear "2016" @default.
- W2955480672 type Work @default.
- W2955480672 sameAs 2955480672 @default.
- W2955480672 citedByCount "18" @default.
- W2955480672 countsByYear W29554806722018 @default.
- W2955480672 countsByYear W29554806722019 @default.
- W2955480672 countsByYear W29554806722020 @default.
- W2955480672 countsByYear W29554806722021 @default.
- W2955480672 crossrefType "journal-article" @default.
- W2955480672 hasAuthorship W2955480672A5034970122 @default.
- W2955480672 hasAuthorship W2955480672A5051922813 @default.
- W2955480672 hasAuthorship W2955480672A5091595165 @default.
- W2955480672 hasBestOaLocation W29554806722 @default.
- W2955480672 hasConcept C100001284 @default.
- W2955480672 hasConcept C144133560 @default.
- W2955480672 hasConcept C162324750 @default.
- W2955480672 hasConcept C165786947 @default.
- W2955480672 hasConcept C2779836051 @default.
- W2955480672 hasConcept C514942387 @default.
- W2955480672 hasConcept C551662922 @default.
- W2955480672 hasConcept C556758197 @default.
- W2955480672 hasConceptScore W2955480672C100001284 @default.
- W2955480672 hasConceptScore W2955480672C144133560 @default.
- W2955480672 hasConceptScore W2955480672C162324750 @default.
- W2955480672 hasConceptScore W2955480672C165786947 @default.
- W2955480672 hasConceptScore W2955480672C2779836051 @default.
- W2955480672 hasConceptScore W2955480672C514942387 @default.
- W2955480672 hasConceptScore W2955480672C551662922 @default.
- W2955480672 hasConceptScore W2955480672C556758197 @default.
- W2955480672 hasIssue "127" @default.
- W2955480672 hasLocation W29554806721 @default.
- W2955480672 hasLocation W29554806722 @default.
- W2955480672 hasOpenAccess W2955480672 @default.
- W2955480672 hasPrimaryLocation W29554806721 @default.
- W2955480672 hasRelatedWork W1587943782 @default.
- W2955480672 hasRelatedWork W1947714014 @default.
- W2955480672 hasRelatedWork W2235956611 @default.
- W2955480672 hasRelatedWork W2268156120 @default.
- W2955480672 hasRelatedWork W287846359 @default.
- W2955480672 hasRelatedWork W2899495550 @default.
- W2955480672 hasRelatedWork W3121751700 @default.
- W2955480672 hasRelatedWork W3124576574 @default.
- W2955480672 hasRelatedWork W3124668960 @default.
- W2955480672 hasRelatedWork W647746680 @default.
- W2955480672 hasVolume "16" @default.
- W2955480672 isParatext "false" @default.
- W2955480672 isRetracted "false" @default.
- W2955480672 magId "2955480672" @default.
- W2955480672 workType "article" @default.