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Recent Developments in the Debate on Deferral

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Author Info
Rosanne Altshuler () (Rutgers University, Department of Economics)

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Abstract

In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The first starts with a review of traditional models of international tax systems to provide a basic understanding of the efficiency consequences of deferral. This section then proceeds to evaluate some of the theoretical arguments for deferral that have appeared in the most recent economic literature. The second section provides a brief overview of current U.S. tax policy toward foreign source income. This review provides the background necessary to evaluate results from the empirical economic literature on the impact of taxes on multinational firms. The third section explores how firms' economic behavior is affected by the availability of deferral on active profits. Understanding the behavioral responses of firms to home and host country taxation is necessary to evaluate the efficiency and revenue aspects of changes to the current deferral regime. As in the first section, the focus is on the most recent evidence available in the economic literature.

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Paper provided by Rutgers University, Department of Economics in its series Departmental Working Papers with number 200013.

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Date of creation: 25 Jul 2000
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Handle: RePEc:rut:rutres:200013

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Related research
Keywords: deferral ; international taxation; multinationals; tax reform;

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Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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  1. Hans-Werner Sinn, 1990. "Taxation and the Birth of Foreign Subsidiaries," NBER Working Papers 3519, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  2. Rosanne Altshuler & T. Scott Newlon, 1991. "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations," NBER Working Papers 3925, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. repec:fth:coluec:478 is not listed on IDEAS
  4. Alfons Weichenrieder, 1996. "Anti-tax-avoidance provisions and the size of foreign direct investment," International Tax and Public Finance, Springer, vol. 3(1), pages 67-81, January. [Downloadable!] (restricted)
  5. Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  6. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1.
  7. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers 5810, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  8. Keen, Michael & Piekkola, Hannu, 1997. " Simple Rules for the Optimal Taxation of International Capital Income," Scandinavian Journal of Economics, Blackwell Publishing, vol. 99(3), pages 447-61, September. [Downloadable!] (restricted)
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  9. Michael Keen & David E. Wildasin, 2001. "Pareto Efficiency in International Taxation," Public Economics 0112003, EconWPA. [Downloadable!]
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  10. James R. Hines Jr., 1994. "Credit and Deferral as International Investment Incentives," NBER Working Papers 4191, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  11. Bradford, David F., 1981. "The incidence and allocation effects of a tax on corporate distributions," Journal of Public Economics, Elsevier, vol. 15(1), pages 1-22, February. [Downloadable!] (restricted)
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  12. Horst, Thomas, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 793-98, June. [Downloadable!] (restricted)
  13. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter. [Downloadable!] (restricted)
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  14. James R. Hines, Jr. & Eric M. Rice, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  15. Hartman, David G., 1985. "Tax policy and foreign direct investment," Journal of Public Economics, Elsevier, vol. 26(1), pages 107-121, February. [Downloadable!] (restricted)
  16. Jason Cummins & R. Glenn Hubbard, 1995. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 123-152 National Bureau of Economic Research, Inc. [Downloadable!]
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  17. Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
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  18. Altshuler, R. & Fulghieri, P., 1990. "Incentive Effects Of Foreign Tax Credits On Multinationals," Discussion Papers 1990_11, Columbia University, Department of Economics.
  19. Goodspeed, T-J & White, A-D, 1996. "International taxation," Papers 96-11, Wellesley College - Department of Economics.
  20. Auerbach, Alan J, 1979. "Wealth Maximization and the Cost of Capital," The Quarterly Journal of Economics, MIT Press, vol. 93(3), pages 433-46, August. [Downloadable!] (restricted)
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  21. David F. Bradford & Hugh J. Ault, 1990. "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," NBER Working Papers 3056, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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