seesaw principle in international tax policy

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by
National Bureau of Economic Research , Cambridge, MA
Investments, Foreign -- Taxa
StatementJoel Slemrod, Carl Hansen, Roger Procter.
SeriesNBER working paper series -- working paper no. 4867, Working paper series (National Bureau of Economic Research) -- working paper no. 4867.
ContributionsHansen, Carl., Procter, Roger., National Bureau of Economic Research.
The Physical Object
Pagination20 p. ;
ID Numbers
Open LibraryOL22421036M

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Get this from a library. The Seesaw Principle in International Tax Policy. [Joel Slemrod; Carl Hansen; Roger Procter] -- The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital.

Downloadable. The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both.

This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not both.

In each case, a 'seesaw' relationship is identified, in. The Seesaw Principle in International Tax Policy Joel Slemrod, Carl Hansen, Roger Procter. NBER Working Paper No. Issued in September NBER Program(s):The International Trade and Investment Program, The Public Economics Program The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but.

JOURNAL OF PUBLIC ECONOMICS EKSEVIER Journal of Public Economics 65 () The seesaw principle in international tax policy a:~ Joel Slemrod ', Carl Hansenb, Roger Procter~ "University of Michigan Business School, Tappan agnesescriva.com by: Downloadable (with restrictions).

The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not both.

The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not agnesescriva.com by: May 13,  · The Crossroads versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments under what has been called the “single tax principle.” In my book Fixing U.S.

International Taxation, I tried to offer a better analytical framework for international tax policy than either of the above. Getting a 'Fix' on Recent Cited by: 2. 7 My use of the seesaw metaphor is entirely different from that in Joel Slemrod, Carl Hansen, and Roger Procter, The Seesaw Principle in International Tax Policy, National Bureau of Research Working Paper No.

(), where it refers to the idea that “the optimal tax on the income from capital exports (imports) is inversely related toCited by: 2. business, and policy making communities.

We are committed to using state-of-the-art methods to analyze tax policy issues, and to disseminate our findings, and those of a broader academic community, to people in the policy making community. From the Office of Tax Policy Research WORKING PAPER SERIES The Seesaw Principal in International Tax Policy.

Stack Exchange network consists of Q&A communities including Stack Overflow, the largest, most trusted online community for developers to learn, share. Michael Keen and Hannu Piekkola (), `Simple Rules for the Optimal Taxation of International Capital Income' Joel Slemrod, Carl Hansen and Roger Proctor (), `The Seesaw Principle in International Tax Policy' Mihir A.

Desai and James R. Hines. The Crossroads Versus the Seesaw: Getting a \u27Fix\u27 on Recent International Tax Policy Developments. By Daniel Shaviro.

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Abstract. under what has been called the “single tax principle.” In my book Fixing U.S. International Taxation, I tried to offer a better analytical framework for international tax policy than either of the Author: Daniel Shaviro.

‘In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on inte.

Capital market integration: Issues of international taxation The Seesaw Principle in International Tax Policy. The standard analysis of the optimal international tax policy of a small.

Optimal Factor and Commodity Taxation in a Small Open Economy The Seesaw Principle in International Tax Policy. Article. In this book international.

Scholarly research on taxation is increasingly preoccupied with its global implications.

Description seesaw principle in international tax policy PDF

This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance.

It further focuses on classic studies of tax. May 14,  · Deferred tax is an accounting concept, meaning a future tax liability or asset, resulting from temporary differences between book (accounting) value.

Columbia Law School, Tax Policy Colloquium Fixing U.S. International Taxation (pdf version of ppt slides) October 18, NYU-UCLA Tax Policy Conference Comments on Zelenak, "Mitt Romney, the 47 Percent, and the Future of the Mass Income Tax" (pdf version of ppt slides) September 10, Books at Amazon.

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placing known masses on one end of a seesaw; Want to cite, share, or modify this book.

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“Book Review of Edward D. Kleinbard’s We Are Better Than This: How Government Should Spend our Money,” 68 National Tax Journal (September )* Daniel Shaviro.

“The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments” (May )** Daniel Shaviro. Mar 25,  · International taxation can be conceptualized as the application of the tax system of the United States in an international environment. U.S.

taxation extends to two fundamental types of international transaction classes: (1) investments or trade or business of U.S. persons offshore or outside the U.S. (outbound transactions); and (2) investments or trade or business of foreign persons in. The taxation of foreign-source income has come under increasing attack by academic researchers and policy-makers.

According to the traditional view, national welfare maximization requires that a capital-exporting country tax income from capital invested at home and abroad at the same rate, with a deduction for taxes paid to foreign agnesescriva.com by: 1.

Repeat the seesaw problem in Example with the center of mass of the seesaw m to the left of the pivot (on the side of the lighter child) and assuming a mass of kg for the seesaw. The other data given in the example remain unchanged. There’s also now a premium Seesaw package available for $ a year, which gives teachers access to a few additional educational tools, like tagging student posts with skills and standards, a Author: Lulu Chang.

Nov 19,  · For example, they may want to ensure that each increment of a multinational’s global income will be subject to tax somewhere – but just once, rather than either zero times or twice, under what has been called the “single tax principle.” In my book Fixing U.S. International Taxation, I tried to offer a better analytical framework.

Start studying Econ Chapter Learn vocabulary, terms, and more with flashcards, games, and other study tools. tax policy. principal purpose of taxes is to pay the government/can be used to alter economic activity "benefits-received" principle, (2) "ability-to-pay" principle.

benefits received principle (of taxation) states that. Start studying Chapter Learn vocabulary, terms, and more with flashcards, games, and other study tools. Search. Fiscal Policy. Is when the government changes either its spending or tax policy to pursue economic objectives. “The Seesaw Principle in International Tax Policy” (with Carl Hansen and Roger Procter), Journal of Public Economics, August65(2), pp.

“The Economic Effects of the Tax Reform Act of ,” (with Alan Auerbach), Journal of Economic Literature, June35(2), pp. But we are equally distressed when legislators try to use tax policy as a cudgel to punish industries that have fallen out of political favor.

The latest example of tax policy-as-political-weapon is the “Close Big Oil Tax Loopholes Act” (S. ) introduced this week by Senator Robert Menendez (D-NJ) and a host of other Senate Democrats.In contrast, the accounting concept of income is founded on the realization principle.

5 According to this principle, income (accounting income) is not recognized until it is agnesescriva.com realization to occur, (1) an exchange of goods or services must take place between the accounting entity and some independent, external group, and (2) in the exchange the accounting entity must receive assets.Therefore, the new direction of international tax law reform in the context of BEPS project is to safeguard the single tax principle by fighting against the BEPS.

It is well known that the rickety international tax regime, including rules and underlying principles, is one of the primary root causes of BEPS opportunities.

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