 | The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States Author/Editor: Thornton Matheson, Alexander D Klemm, Laura Power, Thomas Brosy. Release Date:May, 2022 The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform's impact on US inbound foreign direct more...
| Price: $20.00
|
| Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste Author/Editor: Thornton Matheson. Release Date:December, 2019 This paper provides an overview of global solid waste generation, its environmental costs, and fiscal instruments that can be used to encourage waste reduction and finance proper disposal. more...
| Price: $18.00
|
| Tax Spillovers from US Corporate Income Tax Reform Author/Editor: Sebastian Beer, Alexander D Klemm, Thornton Matheson. Release Date:July, 2018 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 2017 tax reform. It calculates effective more...
| Price: $18.00
|
| How Should Shale Gas Extraction Be Taxed? Author/Editor: Philip Daniel, Alan Krupnick, Thornton Matheson, Peter Mullins, Ian Parry, Artur Swistak. Release Date:November, 2017 This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal more...
| Price: $18.00
|
| Taxing Telecommunications in Developing Countries Author/Editor: Thornton Matheson, Patrick Petit. Release Date:November, 2017 Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there more...
| Price: $18.00
|
| U.S. Corporate Income Tax Reform and its Spillovers Author/Editor: Kimberly Clausing, Edward Kleinbard, Thornton Matheson. Release Date:July, 2016 This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the more...
| Price: $18.00
|
| Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries Author/Editor: Thornton Matheson, Victoria J Perry, Chandara Veung. Release Date:October, 2013 Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus ofconsiderable concern that the more...
| Price: $18.00
|
 | Allocating Business Income between Capital and Labor under a Dual Income Tax: The Case of Iceland Author/Editor: Thornton Matheson, Pall Kollbeins. Release Date:November, 2012 In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed more...
| Price: $18.00
|
| Taxing Financial Transactions : Issues and Evidence Author/Editor: Thornton Matheson. Release Date:March, 2011 In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes more...
| Price: $18.00
|
|
Help