Zobrazeno 1 - 10
of 68
pro vyhledávání: '"Rosanne Altshuler"'
Autor:
Rosanne Altshuler
Publikováno v:
National Tax Journal. 75:371-373
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dfa2a7ac5d1931359e58892c34e0132c
https://doi.org/10.1086/719168
https://doi.org/10.1086/719168
Autor:
Rosanne Altshuler, Harry Grubert
Publikováno v:
Florida Tax Review. 7
Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part refle
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4f091ca6059c1851750c9ac8ee04926f
https://doi.org/10.5744/ftr.2005.1032
https://doi.org/10.5744/ftr.2005.1032
Autor:
Rosanne Altshuler, Harry Grubert
Publikováno v:
National Tax Journal. 69:643-676
We consider three plans for shifting the tax on corporate income to the personal level to achieve a significant reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the value of publi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::adc7c0410bacdc2bfd46c844edd945ba
https://doi.org/10.17310/ntj.2016.3.06
https://doi.org/10.17310/ntj.2016.3.06
Autor:
Rosanne Altshuler
Publikováno v:
National Tax Journal. 72:163-164
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::94207c870f15adca07cd14b008158434
https://doi.org/10.1086/ntj26644228
https://doi.org/10.1086/ntj26644228
Autor:
Rosanne Altshuler
Publikováno v:
The Economics of Tax Policy
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2f3ba0c6fdeda6f92377e4a1c280caae
https://doi.org/10.1093/acprof:oso/9780190619725.003.0015
https://doi.org/10.1093/acprof:oso/9780190619725.003.0015
Publikováno v:
Public Finance Review. 43:485-504
This article breaks from the previous empirical literature that estimates Nash tax reaction functions of national governments competing with other national governments assuming that competitors play a Nash game and adjust to a Nash equilibrium in eve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d7972169a3c8eaf1621e2e7f10c9566
https://doi.org/10.1177/1091142114527781
https://doi.org/10.1177/1091142114527781
Autor:
Rosanne Altshuler, Robert D. Dietz
Publikováno v:
National Tax Journal. 64:459-489
We examine the measurement of tax expenditures, as well as review issues concerning the classifi cation of tax expenditures generally. We use calculations from the Tax Policy Center’s microsimulation tax model to illustrate some of the problems wit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e16beb4efbebc6473546d9f053c57c6d
https://doi.org/10.17310/ntj.2011.2s.02
https://doi.org/10.17310/ntj.2011.2s.02
Publikováno v:
National Tax Journal. 63(2):331-51
In August 2009 the Congressional Budget Office warned that the budget was on an unsustainable path. Preventing federal debt from growing faster than the economy over the long-run requires large increases in revenues and/or decreases in spending. We e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aa7e5b4120efb1b3c7d02819cc59dbf4
https://www.ntanet.org/NTJ/63/2/ntj-v63n02p331-51-desperately-seeking-revenue.html
https://www.ntanet.org/NTJ/63/2/ntj-v63n02p331-51-desperately-seeking-revenue.html
Autor:
Rosanne Altshuler, Harry Grubert
Publikováno v:
National Tax Journal. 63(4):1145-1184
This analysis of formula apportionment compared to the current system is based on the observation that income shifting has two sources, intangible income and debt. The analysis also recognizes that a major goal of the transfer pricing or income alloc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b591574bdce814c8fe77d07a726895a
https://www.ntanet.org/NTJ/63/4/ntj-v63n04p1145-1184-formula-apportionment-better-than.pdf
https://www.ntanet.org/NTJ/63/4/ntj-v63n04p1145-1184-formula-apportionment-better-than.pdf
Publikováno v:
Tax Policy and the Economy. 23:73-122
Executive Summary Recent data on corporate tax losses present a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Usi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::abd37b9804213ef3c1a3917926bc8083
https://doi.org/10.1086/597055
https://doi.org/10.1086/597055