This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …

territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the …

By the late 1960s, real effective taxation of income from individual firm owner-ship in Sweden approached 100 percent … late 1970s, the empirical and intellectual basis of these changes, and the implications of these changes for the taxation … wealthy individuals. By contrast, high labor income taxation combined with a high valuation of existing assets renders wealth …

private foundations as a means for corporate control by comparing the taxation of private foundations and of high …