Matches in SemOpenAlex for { <https://semopenalex.org/work/W3146793619> ?p ?o ?g. }
Showing items 1 to 85 of
85
with 100 items per page.
- W3146793619 endingPage "284" @default.
- W3146793619 startingPage "259" @default.
- W3146793619 abstract "This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of U.S. law, two provisions are significant: allowing a portion of export income to be regarded as foreign source and treating royalties received as foreign source. These source rules have become increasingly important due to tax policy changes adopted in the 1980s and to the growing role in U.S. production and trade of goods that require intangible intellectual property. In addition, very similar transactions can be carried out as trade in goods, trade in services or production by a foreign affiliate, and tax incentives can influence that choice. How the source rules operate and the incentives they create are demonstrated in a set of stylized calculations to determine after-tax returns under various assumptions about relevant income and withholding tax rates, tariffs, and the importance of tangible and intangible capital in production. An assessment of the empirical importance of these provisions is based on recent studies of the determinants of trade and investment by U.S. multinational corporations. The treatment of royalty income appears to encourage royalty payments from high-tax countries and to promote real economic activity there." @default.
- W3146793619 created "2021-04-13" @default.
- W3146793619 creator A5001974542 @default.
- W3146793619 creator A5004656343 @default.
- W3146793619 date "1996-04-01" @default.
- W3146793619 modified "2023-09-27" @default.
- W3146793619 title "The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes" @default.
- W3146793619 hasPublicationYear "1996" @default.
- W3146793619 type Work @default.
- W3146793619 sameAs 3146793619 @default.
- W3146793619 citedByCount "2" @default.
- W3146793619 crossrefType "posted-content" @default.
- W3146793619 hasAuthorship W3146793619A5001974542 @default.
- W3146793619 hasAuthorship W3146793619A5004656343 @default.
- W3146793619 hasConcept C100001284 @default.
- W3146793619 hasConcept C10138342 @default.
- W3146793619 hasConcept C121955636 @default.
- W3146793619 hasConcept C139719470 @default.
- W3146793619 hasConcept C144133560 @default.
- W3146793619 hasConcept C155202549 @default.
- W3146793619 hasConcept C157263771 @default.
- W3146793619 hasConcept C158016649 @default.
- W3146793619 hasConcept C162324750 @default.
- W3146793619 hasConcept C165786947 @default.
- W3146793619 hasConcept C172008318 @default.
- W3146793619 hasConcept C175444787 @default.
- W3146793619 hasConcept C18547055 @default.
- W3146793619 hasConcept C2776198575 @default.
- W3146793619 hasConcept C2778348673 @default.
- W3146793619 hasConcept C38935604 @default.
- W3146793619 hasConcept C51303962 @default.
- W3146793619 hasConcept C551662922 @default.
- W3146793619 hasConcept C556758197 @default.
- W3146793619 hasConcept C557009689 @default.
- W3146793619 hasConcept C74939039 @default.
- W3146793619 hasConceptScore W3146793619C100001284 @default.
- W3146793619 hasConceptScore W3146793619C10138342 @default.
- W3146793619 hasConceptScore W3146793619C121955636 @default.
- W3146793619 hasConceptScore W3146793619C139719470 @default.
- W3146793619 hasConceptScore W3146793619C144133560 @default.
- W3146793619 hasConceptScore W3146793619C155202549 @default.
- W3146793619 hasConceptScore W3146793619C157263771 @default.
- W3146793619 hasConceptScore W3146793619C158016649 @default.
- W3146793619 hasConceptScore W3146793619C162324750 @default.
- W3146793619 hasConceptScore W3146793619C165786947 @default.
- W3146793619 hasConceptScore W3146793619C172008318 @default.
- W3146793619 hasConceptScore W3146793619C175444787 @default.
- W3146793619 hasConceptScore W3146793619C18547055 @default.
- W3146793619 hasConceptScore W3146793619C2776198575 @default.
- W3146793619 hasConceptScore W3146793619C2778348673 @default.
- W3146793619 hasConceptScore W3146793619C38935604 @default.
- W3146793619 hasConceptScore W3146793619C51303962 @default.
- W3146793619 hasConceptScore W3146793619C551662922 @default.
- W3146793619 hasConceptScore W3146793619C556758197 @default.
- W3146793619 hasConceptScore W3146793619C557009689 @default.
- W3146793619 hasConceptScore W3146793619C74939039 @default.
- W3146793619 hasLocation W31467936191 @default.
- W3146793619 hasOpenAccess W3146793619 @default.
- W3146793619 hasPrimaryLocation W31467936191 @default.
- W3146793619 hasRelatedWork W1196793722 @default.
- W3146793619 hasRelatedWork W1522877285 @default.
- W3146793619 hasRelatedWork W1531713611 @default.
- W3146793619 hasRelatedWork W1584032079 @default.
- W3146793619 hasRelatedWork W1599507127 @default.
- W3146793619 hasRelatedWork W1833344228 @default.
- W3146793619 hasRelatedWork W1855433975 @default.
- W3146793619 hasRelatedWork W1875981513 @default.
- W3146793619 hasRelatedWork W2112537705 @default.
- W3146793619 hasRelatedWork W2799742173 @default.
- W3146793619 hasRelatedWork W2932009493 @default.
- W3146793619 hasRelatedWork W3109617650 @default.
- W3146793619 hasRelatedWork W3123616097 @default.
- W3146793619 hasRelatedWork W3124968485 @default.
- W3146793619 hasRelatedWork W3125336986 @default.
- W3146793619 hasRelatedWork W3159119313 @default.
- W3146793619 hasRelatedWork W3173436912 @default.
- W3146793619 hasRelatedWork W2182741626 @default.
- W3146793619 hasRelatedWork W2278486319 @default.
- W3146793619 hasRelatedWork W3123023157 @default.
- W3146793619 isParatext "false" @default.
- W3146793619 isRetracted "false" @default.
- W3146793619 magId "3146793619" @default.
- W3146793619 workType "article" @default.