Download This PaperEnding the Taxation of Foreign Business Income
37 Pages Posted: 25 May 2000
Date Written: 2000
Abstract
This article examines the current system of taxation of income earned by US residents (both corporations and individuals) in foreign countries. It finds that adopting a system whereby this income was exempt from US income tax would increase economic efficiency.
JEL Classification: K34
Suggested Citation: Suggested Citation
Terrence R. Chorvat (Contact Author)
George Mason University - Antonin Scalia Law School ( email )
3301 Fairfax Drive
Arlington, VA 22201
United States
703-993-8208 (Phone)
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Fiscal Paradise: Foreign Tax Havens and American Business
By James R. Hines Jr. and Eric M. Rice
-
Altered States: Taxes and the Location of Foreign Direct Investment in America
-
Tax Policy and Foreign Direct Investment in the United States
-
Coming Home to America: Dividend Repatriations by U.S. Multinationals
-
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
By Ruud A. De Mooij and Sjef Ederveen
-
Income Shifting in U.S. Multinational Corporations
By David Harris, Randall Morck, ...