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Author/Editor:
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Mullins, Peter J.
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Publication Date:
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June 01, 2006
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Electronic Access:
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Free Full text
(PDF file size is 624KB).
Use the free
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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Summary:
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.
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Order a print copy
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Series:
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Working Paper No. 06/161
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Subject(s):
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Income taxes | United States | Foreign direct investment | Tax policy | Tax revenues | Tax systems
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Author's Keyword(s):
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Income tax | international tax | foreign direct investment |
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English
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Publication Date:
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June 01, 2006
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ISBN/ISSN:
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0 / 1934-7073
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Format:
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Paper
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Stock No:
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WPIEA2006161
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Pages:
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29
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Price:
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US$15.00 )
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Please address any questions about this title to
publications@imf.org
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