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Wednesday, July 29, 2020 | History

3 edition of Economic perspectives on state taxation of multijurisdictional corporations found in the catalog.

Economic perspectives on state taxation of multijurisdictional corporations

Charles E. McLure

Economic perspectives on state taxation of multijurisdictional corporations

by Charles E. McLure

  • 387 Want to read
  • 32 Currently reading

Published by Tax Analysts in Arlington, Va .
Written in English

    Places:
  • United States
    • Subjects:
    • Corporations, Foreign -- Taxation -- United States -- States.,
    • International business enterprises -- Taxation -- Law and legislation -- United States -- States.,
    • International business enterprises -- Taxation -- United States -- States.

    • Edition Notes

      Includes index.

      StatementCharles E. McLure, Jr.
      Classifications
      LC ClassificationsKF6755 .M35 1986
      The Physical Object
      Paginationvii, 337 p. :
      Number of Pages337
      ID Numbers
      Open LibraryOL2742197M
      ISBN 10091825504X
      LC Control Number86050648

      1.) Only business within state consists of solicitation of orders for sales of tangible personal property 2.) Orders sent outside the state for acceptance or rejection 3.) If orders accepted --> filled by shipment or delivery from a point outside that state.   The resources described below discuss international taxation from a theoretical and/or a multi-jurisdictional perspective, rather than focusing on the law and practice of a single jurisdiction. To locate additional resources from the Georgetown Law Library's collection, use the Advanced Search and select Law Library Catalog.

      'The State Corporate Income Tax: Lambs in Wolves' Clothing," in The Economics of Taxation, ccl. by Henry Aaron and Michael Boskin, Washington, D.C.: Brookings Institution, This volume presents state-of-the-art empirical and conceptual research on the taxation of multinational corporations. Topics include: rules for the allocation of interest expense between domestic (U.S.) and foreign-source income; compliance with the foreign tax provision of the U.S. tax code; an international comparison of the average effective rates of corporate taxation of .

      The successor to Electronic Commerce and International Taxation (). This new edition provides a detailed and up-to-date analysis of VAT developments regarding e-commerce,and an exploration of the implications of e-commerce for the US state and local sales and use tax regime, and it also discusses developments in Europe and the United States while enlarging its focus to include the tax. Corporations and Citizenship serves as a corrective by employing the concept of citizenship in order to make sense of the political dimensions of corporations. Citizenship offers a way of thinking about roles and responsibilities among members of polities and between these members and their governing institutions.


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Economic perspectives on state taxation of multijurisdictional corporations by Charles E. McLure Download PDF EPUB FB2

: Economic Perspectives on State Taxation of Multijurisdictional Corporations (): McClure, Charles E., Jr.: BooksCited by: 5. Get this from a library. Economic perspectives on state taxation of multijurisdictional corporations.

[Charles E McLure] -- Compilation of papers and writings on unitary taxation and other issues in the state taxation of multijurisdictional corporations. Charles E. McLure Jr.

is an emeritus senior fellow specializing in the economics of tax policy. McLure has written extensively on federal tax reform, intergovernmental fiscal relations, tax harmonization, the value-added tax and other forms of consumption-based taxation, state corporate income taxes, taxation in developing countries and countries in transition, taxation of.

Buy IFA: Electronic Commerce and Multijurisdictional Taxation by Doernberg, Richard L., Hellerstein, Walter (ISBN: ) from Amazon's Book Store. Everyday low prices and free delivery on eligible orders.

concern to the membership of the Tax Executives Institute. Our involvement in the issue of State taxation of multi-jurisdictional corporations resulted from a request of the Ways and Means Committee to do two things.

First, we were asked to undertake a study of the methods used by States in taxing multijurisdictional, including multi. Economic Perspectives on State Taxation of Multijurisdictional Corporations Jan 1, by Charles E., Jr.

McClure Paperback. Political Perspectives on State and Local Taxation of Natural Resources, 19 Ga. Rev. 31 (). Federal Constitutional and Statutory Constraints on State Taxation of Natural Resources, 1 NYU Inst. On St. & Local Tax. State Income Taxation of Multijurisdictional Corporations and the Supreme Court, 35 Nat'l Tax J.

Our Multistate Tax team at Deloitte strives to deliver integrated tax approaches that align with a client’s overall business objectives. Our professionals are committed to helping clients manage the broad range of complex state and local tax. In economics, taxes fall on whomever pays the burden of the tax, whether this is the entity being taxed, such as a business, or the end consumers of the business's goods.

Taxes. To find out more, see Roger Noll and Andrew Zimbalist’s edited book, Sports, Jobs, and Taxes: The Economic Impact of Sports Teams and Stadiums. America is in.

Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation. In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance.

Abstract. This Note proposes a solution to what has been one of the most vexing problems in state corporate taxation and in multijurisdictional taxation generally: the delineation of the scope of the entity that an individual jurisdiction is entitled to tax.

Corporatism, Italian corporativismo, also called corporativism, the theory and practice of organizing society into “corporations” subordinate to the ing to corporatist theory, workers and employers would be organized into industrial and professional corporations serving as organs of political representation and controlling to a large extent the persons and activities.

Taxation is by and large the most important source in nearly all countries. According to the most recent estimates from the International Centre for Tax and Development, total tax revenues account for more than 80% of total government revenue in about half of the countries in the world – and more than 50% in almost every country.

We begin this entry by providing an overview. The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to consider the congressional reaction they may engender. Because the terrain that this Article covers may be unfamiliar to some readers, a few further words of introduction may be appropriate.

Taken together, the Mobil and Exxon decisions dealt with the three methods of dividing a. perspective, is often described as responsible for peace, justice, and tolerable taxes. This paper defines capitalism as a system of indirect governance for economic relationships, where all markets exist within institutional frameworks that are provided by political authorities, i.e.

governments. In this second perspective capitalism is a three. Existing corporate taxes distort many aspects of firm behavior.

To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors.

Multinationals can even avoid these taxes by shifting income into tax havens. Op timal Taxation in Theory and Practice The Harvard community has made this article openly available.

Please share how this access benefits you. Your story matters Citation Mankiw, N. Gregory, Matthew Charles Weinzierl, and Danny Ferris Yagan. Optimal taxation in theory and practice. Journal of Economic Perspectives 23(4):   President Franklin D.

Roosevelt first outlined the Economic Bill of Rights in his State of the Union address.   It included a realistic tax law, a cost of food law, and a continuation of the law to renegotiate war contracts.

President Harry Truman's Fair Deal proposed specific legislation to support this expanded vision of the. Public economics (or economics of the public sector) is the study of government policy through the lens of economic efficiency and economics builds on the theory of welfare economics and is ultimately used as a tool to improve social welfare.

Public economics provides a framework for thinking about whether or not the government should participate in economic. A state with a population of only 75% the size of another state's, for example, would only be required to pay direct taxes equal to 75% of the larger state's tax bill.The new tax law, however, departs from territorial taxation in its treatment of intangible profits, which represent the bulk of profits for some of the largest US multinational corporations.

Because TCJA eliminated the tax on repatriated dividends, it increased the rewards for income shifting: profits now not only accrue tax-free overseas, but.

So we see that a society with some taxation that provides these services will have a much higher level of economic growth than a society with no taxation but no police force or the court system.

So an increase in taxes can lead to larger economic growth if it is used to pay for one of these services.