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The Connection Between Competitiveness And International Taxation, Michael S. Knoll
The Connection Between Competitiveness And International Taxation, Michael S. Knoll
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The term “competitiveness” is a highly elastic concept that has been used in a myriad of different ways. However, in discussions of the connection between international taxation and competitiveness, there are two conceptions of competitiveness that are frequently used, but are not always clearly distinguished from one another. One conception emphasizes the competition between firms to be profitable and grow by acquiring productive assets. The other conception focuses on the competition between states to attract investment capital and people by varying their regulations.
Those two conceptions of competitiveness each imply a distinct definition of a domestic industry and a different …
U.S. International Tax Reform: What Form Should It Take?, Jeffrey M. Kadet
U.S. International Tax Reform: What Form Should It Take?, Jeffrey M. Kadet
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This article focuses solely on the big picture issue of whether international tax reform should take the form of a territorial system or an alternative full inclusion system. Of course, it is also necessary to compare these possible new systems with the current hybrid deferral system that has been in place for many years.
With little if any explanation of how it might be better for our nation and society as a whole, many persons and commentators whose companies or clients stand to benefit have called for a territorial system. Such persons have included CEOs, members of the professional tax …