President Obama's fiscal 2010 budget proposal, which increases net business income taxes by $239 billion over 10 years, would increase corporate income taxes by 5.5 percent. Because of three large international tax changes representing 58 percent of the total business tax increase, multinational...

We provide an analysis of the industry effects of President Obama's fiscal year 2011 budget business tax proposals. The budget proposes $443 billion of tax increases on businesses over 2010-20, with a number of proposals aimed at increasing taxes on specific industries. The budget also includes...

We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...

This article provides an understanding of tax risk and its fundamental drivers, identifies potential gaps between tax departments and other stakeholders that may accentuate such risks, and offers suggestions on methods for quantifying and managing tax risk

Neubig and Poddar argue that all taxes are under pressure from the new economy's quot;perfect marketsquot; due to more footloose intangible capital, increasing globalization, reduced transaction costs from e-commerce, increased competition from deregulation, increased financial innovations, and...