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Corporate tax shelters in a global economy : why they are a problem and what we can do about it / Daniel N. Shaviro.

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Bibliographic Details
Online Access: Full Text (via Internet Archive)
Main Author: Shaviro, Daniel N.
Format: eBook
Language:English
Published: Washington, D.C. : AEI Press, 2004.
Series:AEI studies on tax reform.
Subjects:
Corporations > Taxation.
Tax shelters.
Table of Contents:
  • Foreword / Kevin A. Hassett
  • 1. Are corporate tax shelters an "abuse" that should be stopped?
  • Background
  • The debate so far
  • Responses by the income tax law to tax sheltering
  • The conundrum posed by economic substance requirements
  • Pervasiveness of this type of trade-off in the existing income tax
  • Identifying corporate tax shelters
  • Evaluating corporate tax shelters and an economic substance approach
  • 2. More revenues, less distortion? Responding to cross-border tax arbitrage
  • What is cross-border tax arbitrage?
  • Are these really "arbitrages" or even "tax arbitrages," and does it matter?
  • Welfare implications of addressing cross-border tax arbitrages
  • A broader perspective on cross-border tax arbitrage and tax harmonization. Foreword / Kevin A. Hassett
  • 1. Are corporate tax shelters an "abuse" that should be stopped?
  • Background
  • The debate so far
  • Responses by the income tax law to tax sheltering
  • The conundrum posed by economic substance requirements
  • Pervasiveness of this type of trade-off in the existing income tax
  • Identifying corporate tax shelters
  • Evaluating corporate tax shelters and an economic substance approach
  • 2. More revenues, less distortion? Responding to cross-border tax arbitrage
  • What is cross-border tax arbitrage?
  • Are these really "arbitrages" or even "tax arbitrages," and does it matter?
  • Welfare implications of addressing cross-border tax arbitrages
  • A broader perspective on cross-border tax arbitrage and tax harmonization. Foreword / Kevin A. Hassett
  • 1. Are corporate tax shelters an "abuse" that should be stopped?
  • Background
  • The debate so far
  • Responses by the income tax law to tax sheltering
  • The conundrum posed by economic substance requirements
  • Pervasiveness of this type of trade-off in the existing income tax
  • Identifying corporate tax shelters
  • Evaluating corporate tax shelters and an economic substance approach
  • 2. More revenues, less distortion? Responding to cross-border tax arbitrage
  • What is cross-border tax arbitrage?
  • Are these really "arbitrages" or even "tax arbitrages," and does it matter?
  • Welfare implications of addressing cross-border tax arbitrages
  • A broader perspective on cross-border tax arbitrage and tax harmonization.

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