This paper analyses the impact of two new international tax provisions, GILTI and FDII, passed under the Tax Cuts and Jobs Act, on U.S. multinational corporations' location of new capital. We analyze whether these rules help retain internationally mobile rents within the U.S. tax base and the...

Although the U.S. Supreme Court has long held that the Commerce Clause of the U.S. Constitution prohibits state taxes that discriminate against interstate commerce, it has failed to provide a clear explanation of which taxes are discriminatory. In this paper, we provide an economic analysis that...

Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S....

This paper presents original primary-source research on state-level tax and expenditure limitations and supermajority requirements to raise taxes.

Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes.

Kniesner and Ziliak determine how progressive taxation of both wage and capital incomes affects the lifetime supply of labor.

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.

Los autores establecen que la construcción de un Estado Social de Derecho no estuvo acompañada de un sistema tributario que permitiera su consolidación. Indican que cualquier reforma tributaria debe tener en cuenta su relación con el modelo de desarrollo. Luego de revisar las...