Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Business Entities (1)
- Community interests; economic zoning; urban development (1)
- Corporate income taxation (1)
- Corporations (1)
- Economic and Recovery Tax Act (1)
-
- Economic policy (1)
- Economics (1)
- Effectively connected income (1)
- Federal tax level (1)
- Gross domestic product (GDP) (1)
- Income Taxation (1)
- International tax (1)
- Public administration (1)
- Residence-based taxation (1)
- Social justice (1)
- Social policy (1)
- Source-based income taxation (1)
- Tax (1)
- Tax Reform Act (1)
- Tax policy (1)
- Tax system (1)
- Taxation (1)
- Taxation-Federal Income (1)
- Transfer price manipulation (1)
- Urban planning (1)
- Yale Journal on Regulation (1)
Articles 1 - 8 of 8
Full-Text Articles in Taxation-Federal
The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert A. Green
The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert A. Green
Cornell Law Faculty Publications
Federal Income Taxation Of U.S. Branches Of Foreign Corporations: Separate Entity Or Separate Rules?, Fred B. Brown
Federal Income Taxation Of U.S. Branches Of Foreign Corporations: Separate Entity Or Separate Rules?, Fred B. Brown
All Faculty Scholarship
Foreign corporations conduct U.S. business activities either through U.S. subsidiaries or U.S. branches. A U.S. subsidiary of a foreign corporation generally is taxed as any other domestic corporation, that is, as a separate taxable entity apart from its foreign parent. In contrast, a U.S. branch of a foreign corporation is not treated as a separate taxable entity; instead, the Code and regulations employ a set of special rules that allocate and apportion to the U.S. branch a portion of the foreign corporation's income in order to determine the net income subject to U.S. tax.
The rules used for taxing U.S. …
Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk
Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk
Law Faculty Research Publications
No abstract provided.
How Goes The American Dream?, Chester Smolski
How Goes The American Dream?, Chester Smolski
Smolski Texts
"Americans are a hard-working lot. The ambitious American worker has fewer holidays, less vacation time and other benefits than Western Europeans. They are well-rewarded for their pursuit of the American dream. Home ownership rates in this country are among the highest rates in the world. The typical American worker has more cars and more kitchen gadgets, electronic hardware, recreational gear and more computers in his home than any other worker in the world."
Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp
Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp
Faculty Articles and Papers
This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of public corporations, the only states that have laws mandating disclosure of information relating to their state’s income tax are Arkansas, West Virginia, and Massachusetts.
Firm-specific disclosure of corporate tax information at the state level is necessary for informed tax policy, essential to public understanding of corporate tax reform issues, and will complement SEC mandated disclosures. …
Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll
Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll
All Faculty Scholarship
This paper uses recent developments in the theory of optimal capital structure to demonstrate how the federal corporate income tax with an interest deduction, but without a corresponding dividend deduction, misallocates capital within the corporate sector by encouraging investment in low-risk, low-growth projects employing tangible assets over high-risk, high-growth projects employing intangible assets.
Indexing The Tax Code, Reed Shuldiner
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Faculty Scholarship
Ten years ago, in 1983, the Yale Journal on Regulation was started by students at the Yale Law School to foster scholarship and debate on issues of regulatory policy. Today the Journal staff consists of students from Yale University graduate and professional programs in law, management, forestry, and public health. One of the Journal's primary missions was to track the regulatory/deregulatory developments under the Reagan Administration and later the Bush Administration. Since our tenth anniversary coincided with the installment of a Democratic Administration under President Clinton, we have asked two professors at the Yale Law School to submit an essay …