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Tax Spillovers from US Corporate Income Tax Reform
Language: en
Pages: 36
Authors: Sebastian Beer
Categories: Business & Economics
Type: BOOK - Published: 2018-07-13 - Publisher: International Monetary Fund

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This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 20
Tax Spillovers from US Corporate Income Tax Reform
Language: en
Pages: 36
Authors: Sebastian Beer
Categories: Business & Economics
Type: BOOK - Published: 2018-07-18 - Publisher: International Monetary Fund

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This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 20
U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Language: en
Pages: 37
Authors: Emanuel Kopp
Categories: Business & Economics
Type: BOOK - Published: 2019-05-31 - Publisher: International Monetary Fund

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There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Language: en
Pages: 45
Authors: Sebastian Beer
Categories: Business & Economics
Type: BOOK - Published: 2018-07-23 - Publisher: International Monetary Fund

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This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o
Taxation in the Global Economy
Language: en
Pages: 456
Authors: Assaf Razin
Categories: Business & Economics
Type: BOOK - Published: 2008-04-15 - Publisher: University of Chicago Press

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The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European