Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Itai Grinberg"'
Autor:
Alan J. Auerbach, Pamela Moomau, Thomas A. Barthold, Brandon Pecoraro, W. Gavin Elkins, Kyle Pomerleau, Benjamin Page, Nicholas Bull, Itai Grinberg, Rachel Moore
Publikováno v:
National Tax Journal. 70:819-836
The macroeconomic effects of tax reform are a subject of significant discussion and controversy. In 2015, the House of Representatives adopted a new "dynamic scoring" rule requiring a point estimate within the budget window of the deficit effect due
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db99220a13074daafbc2ada7860572a2
https://doi.org/10.17310/ntj.2017.4.06
https://doi.org/10.17310/ntj.2017.4.06
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
This Article is about how the world reestablishes international tax order.The Article focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system. The a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::30219fbcef24947d9c69665a7d330056
https://doi.org/10.2139/ssrn.3429863
https://doi.org/10.2139/ssrn.3429863
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
The Base Erosion and Anti-Abuse Tax (BEAT) is a surprising and innovative part of the Senate’s proposed international tax reform package. The BEAT helps level the playing field between U.S.-headquartered and foreign-headquartered companies. It rais
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5adac5792f497b5480d39ca59c3712bb
https://doi.org/10.2139/ssrn.3069770
https://doi.org/10.2139/ssrn.3069770
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
The House GOP Blueprint can be drafted into legislation in a manner that would comply with the United States’ international trade obligations. This paper presents two alternative approaches that avoid the key WTO discrimination and subsidy issues o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8b065ac8c498fa780cbc9f722a60a45e
https://doi.org/10.2139/ssrn.2956048
https://doi.org/10.2139/ssrn.2956048
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
Hearing on International Tax Reform Before the Senate Finance Committee. Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ed7abca1caa894e043feb54ea1f3bb2
https://doi.org/10.2139/ssrn.3051963
https://doi.org/10.2139/ssrn.3051963
Autor:
Itai Grinberg
Publikováno v:
Global Tax Fairness
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::751d11bd5772650cc35bf96cb0a43813
https://doi.org/10.1093/acprof:oso/9780198725343.003.0002
https://doi.org/10.1093/acprof:oso/9780198725343.003.0002
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
International tax avoidance by multinational corporations is now front-page news. In a time of public austerity, citizens and legislators around the world have focused on the erosion of the corporate income tax base. In response, in 2012 the G-20 —
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e387922e15c7df6098f54f6b100c88c
https://doi.org/10.2139/ssrn.2652894
https://doi.org/10.2139/ssrn.2652894
Autor:
Itai Grinberg
Publikováno v:
National Tax Journal. 59:929-954
A credit-method value-added tax, a payroll tax, and a business-level wage subsidy can approximate the economic and distributional consequences of a subtraction-method X-tax. Such a credit-method progressive consumption tax has administrative advantag
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5f28b4570227f508690fd677fa360b15
https://doi.org/10.17310/ntj.2006.4.10
https://doi.org/10.17310/ntj.2006.4.10
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
For many emerging and developing economies, it is exceedingly difficult to constrain residents from evading tax liability on income from capital, whether earned domestically or abroad. Meanwhile, an international regime for combatting offshore tax ev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::52d391ee3a37848195c2170675e0373d
https://doi.org/10.2139/ssrn.2256587
https://doi.org/10.2139/ssrn.2256587
Autor:
Itai Grinberg
Publikováno v:
SSRN Electronic Journal.
The international tax system is in the midst of a novel contest between information reporting and anonymous withholding models for ensuring that states have the ability to tax offshore accounts. At stake is the extent of many countries’ capacity to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::11c792dc9ea0302a739b538dee25688d
https://doi.org/10.2139/ssrn.1996752
https://doi.org/10.2139/ssrn.1996752