3 edition of The shifting and effects of the federal corporation income tax found in the catalog.
The shifting and effects of the federal corporation income tax
National Industrial Conference Board.
|LC Classifications||Microfilm 88/5031 (H)|
|The Physical Object|
|LC Control Number||88953150|
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Additional Physical Format: Online version: National Industrial Conference Board. Shifting and effects of the federal corporation income tax. New York, National Industrial Conference Board, Abstract.
This paper estimates the effect of profit shifting on corporate tax base erosion for the United States. Using Bureau of Economic Analysis survey data on U.S. multinational corporations over the period tothe analysis estimates the sensitivity of foreign incomes to tax burdens for major foreign direct investment by: Add to Book Bag Remove from Book Bag Saved in: The shifting of the corporation income tax, an empirical study of its short-run effect upon the rate of return, by.
There is a large body of work on international profit shifting, indicating that the corporate tax base is quite sensitive to tax rate differences across countries. 7 Recently, the OECD () finds that the annual net tax revenue loss from tax planning is about $ billion to $ billion and compares its estimates with those of the IMF, the Joint Committee on Taxation, and others.
8 A study. Packard Corporation reported pretax book income of $, in Included in the computation were favorable temporary differences of $10, unfavorable temporary differences of $, and unfavorable permanent differences of $90, Assuming a tax rate of 34%, the Corporation's current income tax expense or benefit for would be.
As a result, tax jurisdictions face the risk of profit shifting (when most of a corporation’s income gets reported in places with more advantageous corporate tax regimes). Finally, a third problem with the corporate income tax in the U.S.
is inversions (when a corporation relocates its headquarters away from the U.S., often through a merger.