Understanding International Taxation: Insights on Profit Repatriations
Explore insights on profit repatriations in international taxation through comments and research from experts like Rosanne Altshuler and Harry Grubert. Discover the implications of territorial tax systems on cross-border income and dividend exemptions.
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Presentation Transcript
Repatriations of Foreign Profits: Comments Rosanne Altshuler Rutgers University Department of Economics Prepared for ITPF/AEI Conference on Territorial Taxation Washington, D.C., March 31, 2014
References Peter Egger, Valeria Merlo, Martin Ruf and Georg Wamser, 2013 Consequences of the New UK Tax Exemption: Evidence from Micro-Level Data (working paper) Sebastien Bradley, Estelle Dauchy and Makoto Hasegawa, 2013 Valuations of Japan s Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform (working paper) Makoto Hasegawa and Kozo Kiyota, 2013 The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan (working paper)
References Harry Grubert and John Mutti, 2001 Taxing International Business Income: Dividend Exemption versus the Current System American Enterprise Institute, Washington, D.C. Mihir Desai, C. Fritz Foley and James R. Hines Jr., 2001 Repatriation Taxes and Dividend Distortions National Tax Journal 54 (4)
References Harry Grubert and Rosanne Altshuler, 2008 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income Diamond and Zodrow (editors), Fundamental Tax Reform: Issue, Choices, and Implications, MIT Press Harry Grubert and Rosanne Altshuler, 2013 Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax National Tax Journal 66 (3)
