Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

Marples, Donald J. ; Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Tax administration;    Tax cuts;    Tax returns;    Tax exemption;   

RP-ID  :  R40178
RP-ID  :  R40178_2011May27

美国|英语

来源: UNT Digital Library

【 摘 要 】

From the start of the 112th Congress, reform of the current U.S. corporate tax system has been widely debated as an option to stimulate the economy. Most of the debate has focused on lowering the corporate tax rate and moving towards a territorial system.