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U.S. Business Tax System and Global Competiveness
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Editors: Raymond E. Carle
Book Description:
The global economy has changed markedly over the past half century. Trade and investment flow across borders in greater volume and with greater ease. Increasingly, the ability of U.S. companies to grow and prosper depends on their ability to do business globally.

As we look to the future of the U.S. economy and U.S. workers, we must look at our competitiveness through the lens of the global marketplace. There are many factors that affect the ability of U.S. workers and U.S. companies to compete globally, and issues as diverse as education, immigration, and trade policy have all been examined in this context. This book examines the role of tax policy in affecting the global competitiveness of U.S. companies and U.S. workers.This is an edited and excerpted edition.

Table of Contents:

Executive Summary

Chapter I: The U.S. Business Tax System Presents Challenges to U.S.

A. Introduction

B. Business tax reform and the economy

C. How business taxation in the United States compares with that of the United States’ major trading partners

D. Summary

Chapter II: Replacing Business Income Taxes with a Business Activities Tax

A. Introduction

B. Description of a BAT

C. Economic effects of a broad-based BAT

D. Distributional issues

E. Border tax adjustments and international trade

F. Simplicity and enforceability

G. Implications for state and local governments

H. VATs in other countries

Chapter III: Business Tax Reform with Base Broadening/Reform of the U.S. International Tax Rules

A. Introduction

B. Broadening the business tax base and either lowering the business tax rate or permitting faster write-off of investment

C. Territorial tax systems

Chapter IV: Addressing Structural Problems with the U.S. Business Tax System

A. Multiple taxation of corporate profits

B. Tax bias that favors debt financing

C. Taxation of international income

D. Tax treatment of losses

E. Book-tax conformity

F. Illustrative areas to improve tax administration



   Binding: Softcover
   Pub. Date: 2009 1st Quarter
   ISBN: 978-1-60692-255-2
   Status: AV
Status Code Description
AN Announcing
FM Formatting
PP Page Proofs
FP Final Production
EP Editorial Production
PR At Prepress
AP At Press
AV Available
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U.S. Business Tax System and Global Competiveness