Repatriation Taxes and Dividend Distortions
نویسندگان
چکیده
منابع مشابه
Repatriation Taxes and Dividend Distortions
This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American multinational firms. The United States taxes the foreign incomes of American companies, grants credits for any foreign income taxes paid, and defers any taxes due on the unrepatriated earnings for those affiliates that are separately incorporated abroad. This system thereby imposes re...
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The Double dividend hypothesis briefly demonstrates that by replacing different kinds of distortionary taxes with environmental ones, not only the lesser pollutants would be emitted (the first merit), but the more productivity and public welfare would be gained (the second one). Given the urgent need of reducing emissions in Iran, levying taxes on carbon, aimed at reducing carbon dioxide by 12 ...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 2001
ISSN: 0028-0283,1944-7477
DOI: 10.17310/ntj.2001.4.09