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The Tax Treatment Of International Philanthropy And Public Policy, Robert Paine
The Tax Treatment Of International Philanthropy And Public Policy, Robert Paine
Akron Tax Journal
This paper concerns the tax treatment of charitable contributions made to foreign organizations. Specifically, it discusses the current tax structure that governs contributions made by United States taxpayers to charitable organizations located outside the U.S. and its possessions.
International Tax Competition: An Efficient Or Inefficient Phenomenon?, Mitchell B. Weiss
International Tax Competition: An Efficient Or Inefficient Phenomenon?, Mitchell B. Weiss
Akron Tax Journal
This Article examines the legal and economic implications of this globalization phenomenon. Part I discusses the allocative effect an income tax system has on a particular country's resources. This first part, while focusing only on domestic tax policy, is intended to throw some light on the international issues that are the central focus of this article. So with this background in mind, Part II turns to the international scene, analyzing the efficiency effect international integration is having on the world's income tax systems in general and the U.S.'s income tax system in particular. Finally, Part III considers what the Organisation …