V. Repatriation and Development Assistance

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...

Development Assistance Committee

Was Development Assistance a Mistake?

William Easterly (NYU) January 2007 “More than half the people of the world are living in conditions approaching misery... For the first time in history, humanity possesses the knowledge and the skill to relieve the suffering of these people.” Harry S. Truman, Inaugural Address, 1949 “We have the opportunity in the coming decade to cut world poverty by half. Billions more people could enjoy the...

Applying Conditionality to Development Assistance

he announcement on 6 May 2004 by the Millennium Challenge Corporation (MCC) of the 16 countries eligible to receive funding under the Bush Administration’s Millennium Challenge Account (MCA) is a key step in the process of determining the direction of development assistance by applying quantitative international comparators to the governance performance of developing countries. It is the latest...

Development assistance for global tobacco control.

BACKGROUND By 2030, the tobacco epidemic will be responsible for over eight million deaths worldwide per year, with 80% of those deaths occurring in low-resource countries. Despite the magnitude of the problem, little is known about the funding for global tobacco control. METHODS To estimate the amount of tobacco control funding, we created an integrated database based on information provided...