Academic literature on the topic 'United States Taxation'

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Journal articles on the topic "United States Taxation"

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CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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Anderson, John E. "Casino Taxation in the United States." National Tax Journal 58, no. 2 (2005): 303–24. http://dx.doi.org/10.17310/ntj.2005.2.09.

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N. Wolff, Edward. "Wealth taxation in the United States." Public Sector Economics 44, no. 2 (2020): 153–78. http://dx.doi.org/10.3326/pse.44.2.1.

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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proport
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Chartoryiskyi, K. S. "The history of the concept of controlled foreign company in international taxation." Analytical and Comparative Jurisprudence, no. 1 (March 1, 2025): 541–46. https://doi.org/10.24144/2788-6018.2025.01.90.

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In the article, the author examines the history of the concept of controlled foreign companies in international taxation. It is stated that the consistent introduction of the rules for controlled foreign companies demonstrates the desire of states to minimize tax risks in tax planning and to introduce rules which make it impossible to optimize the tax burden and, as a result, to avoid paying taxes in the country of residence of the beneficial owners of income. It is established that historically, the rules for taxation of controlled foreign companies have existed in the legislation of foreign
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Vikse, Juliann, Shuang Lu, and Chien-Chung Huang. "Reducing Income Inequality." China Nonprofit Review 9, no. 1 (2017): 84–107. http://dx.doi.org/10.1163/18765149-12341324.

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Income inequality is a growing area of concern in both China and the United States, the world’s two largest economies today. Alongside the traditional social welfare system, taxation and philanthropy are two alternative mechanisms to reduce inequality that have received increasing attention worldwide. This paper explores the roles of taxation and philanthropy in reducing inequality. In analyzing policies relating to taxation and philanthropy across several countries, this paper concludes that despite limitations and unintended consequences, under the current systems in China and the United Sta
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Kaye, Tracy. "Taxation and Development Incentives in the United States." American Journal of Comparative Law 62, no. 1 (2014): 617–41. http://dx.doi.org/10.5131/ajcl.2013.0038.

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Castel, J. G. "Unitary Taxation in the United States of America." Canadian Yearbook of international Law/Annuaire canadien de droit international 25 (1988): 369–77. http://dx.doi.org/10.1017/s0069005800003258.

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SommaireL'auteur soutient que les États des États-Unis d'Amérique violent le droit international lorsqu'ils imposent les sociétés qui font affaires chez eux sur la base du revenu global du groupe de sociétés auxquelles elles appartiennent. Une formule spéciale permet d'attribuer un certain montant de ce revenu global à la société qui fait affaires dans un État qui a adopté ce système et qui en tiendra compte pour l'imposer. Le système de répartition des revenus imposables aboutit à une double imposition contraire aux traités signés par les États-Unis avec un grande nombre de pays y compris le
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Morck, Randall, and Bernard Yeung. "Dividend Taxation and Corporate Governance." Journal of Economic Perspectives 19, no. 3 (2005): 163–80. http://dx.doi.org/10.1257/089533005774357752.

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In 2003, the United States enacted a tax reform that reduced, but did not eliminate, individual dividend income taxes. Cutting the dividend tax deprives corporate insiders of a justification for retaining earnings to build unprofitable corporate empires. But not eliminating it entirely preserves an advantage for institutional investors, who can put pressure on underperforming managers. This balance is broadly appropriate in the United States—whose large companies are freestanding and widely held. In addition, preserving the existing tax on intercorporate dividends, in place since the Roosevelt
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Hines, James R. "Taxing Consumption and Other Sins." Journal of Economic Perspectives 21, no. 1 (2007): 49–68. http://dx.doi.org/10.1257/jep.21.1.49.

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Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment in the United States and distorts intertemporal consumption by Americans. While the economic logic of consumption taxation is compelling even for a clo
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Dissertations / Theses on the topic "United States Taxation"

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Mikhalkina, Ekaterina. "Taxation in the United States." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114465.

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The content of this thesis is the evaluation of the United States' tax system. The paper describes particular taxes, its influence on the government budget and the tax policy in the states. The work includes an international comparison of various tax systems among OECD countries, Japan and the U.S. The first part observes general economic indicators of the U.S. The second part describes the historical development of particular taxes since the U.S. Declaration of Independence. The third part is dedicated to tax legislation, description of main taxes, its structures and concepts where all taxes
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Sobieralski, Joseph Bernard. "TAXATION OF UNITED STATES GENERAL AVIATION." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/dissertations/502.

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General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation
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Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

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Pöschl, Caroline. "Local government taxation and accountability in Mexico." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3680/.

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The taxation-accountability theory broadly states that if governments are dependent on taxation, they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between government and citizens. Citizens agree to make tax payments in return for more accountable governance and increased influence in government decision-making. Several scholars have shown empirical evidence in support of this taxationaccountability theory at the national level, yet few have studied it at the local government leve
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Gose, Michael A. "Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1033.

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ABSTRACT This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on cor
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Trezevant, Robert Heath. "The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184897.

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This dissertation examines the relationship between debt and investment-related tax shields using changes in these classes of tax shields scaled by expected operating earnings following the passage of the Economic Recovery Tax Act(ERTA) in 1981. The substitution effect predicts that a negative relationship between changes in the two classes of tax shields will be observed in response to the increased investment-related tax shields offered by ERTA. Debt tax shields should decrease following ERTA since the probability of losing the tax benefit of tax shields would rise as investment-related tax
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Samelson, Donald. "An empirical investigation of economic consequences of the Tax Reform Act of 1986." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-165448/.

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Walden, John B. "Combined federal-state death tax implications for nonindustrial private forest landowners in the United States." Thesis, Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/94488.

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Generally, death taxes are a social instrument used to break up large quantities of wealth in this country. They are intended to act as a pressure relief valve and prevent wealth concentration in the hands of a small number of individuals. Because the objectives and goals of individuals may be quite different from society, forest landowners are one group who face potentially serious problems due to death taxes. Illiquidity, low cash flows and credit problems can cause difficulties for heirs of forest land. Death taxes are examined from a historical, legal and economic perspective. Specifical
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Wagner, Donald Mark. "Essays on the mobility of goods and people." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0018/NQ56638.pdf.

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Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.

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Books on the topic "United States Taxation"

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A, Donaldson Samuel, and Postlewaite Philip F. 1945-, eds. United States international taxation. 2nd ed. LexisNexis, 2011.

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Postlewaite, Philip F. United States international taxation. LexisNexis, 2015.

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Abrams, Howard E. Essentials of United States taxation. Kluwer Law International, 1999.

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GOVERNMENT, US. International taxation: United States tax treaties. Shepard's/McGraw-Hill, 1993.

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Walker, Francis. Double taxation in the United States. Lawbook Exchange, 2003.

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J, Ault Hugh, ed. Introduction to United States international taxation. 4th ed. Kluwer Law International, 1998.

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author, Repetti James R., and Ring Diane M. author, eds. Introduction to United States international taxation. Kluwer Law International, 2014.

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McDaniel, Paul R. Introduction to United States international taxation. 3rd ed. Kluwer Law and Taxation Publishers, 1989.

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Bruce, Charles M. United States taxation of foreign trusts. Kluwer Law International, 2000.

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McDaniel, Paul R. Introduction to United States international taxation. 5th ed. Kluwer Law International, 2005.

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Book chapters on the topic "United States Taxation"

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Kay, John. "Taxation Policy and Economic Integration." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_8.

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Ambrosio, Fabio. "Tax administration in the United States." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-5.

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Lerner, Ralph E. "Art and Taxation in the United States." In Fine Art and High Finance. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204688.ch9.

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Ambrosio, Fabio. "Filing status and dependents." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-9.

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Jorgenson, Dale W., and Kun-Young Yun. "The Excess Burden of Taxation in the US." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_6.

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Knoester, Anthonie. "The Inverted Haavelmo Effect and the Effects of Fiscal Policies in the United States, the United Kingdom, Germany and the Netherlands." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_5.

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Knoester, Anthonie. "Introduction." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_1.

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Kaatee, Steph, and Adrie Moons. "The Environment: International Sustainable Growth and the Scope for Economic Instruments." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_10.

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van Sinderen, Jarig. "Tax Policies in the 1980s and 1990s: The Case of the United States." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_11.

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Krause-Junk, Gerold. "Tax Policies in the 1980s and 1990s: The Case of Germany." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_12.

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Conference papers on the topic "United States Taxation"

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Ward, Burke T., Janice C. Sipior, Wayne G. Bremser, and David B. McGinty. "A comparison of United States and European union taxation of e-commerce." In the 8th international conference. ACM Press, 2006. http://dx.doi.org/10.1145/1151454.1151511.

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Poltorak, A. S., I. V. Dovgal, and A. M. Sarkova. "CHALLENGES AND PROSPECTS OF CRYPTOCURRENCY TAXATION IN THE MODERN GLOBAL ECONOMY." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-92.

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The study explores the issue of cryptocurrency taxation in various countries, particularly in the United States, the European Union, and Ukraine. It examines the challenges of classifying digital assets, their legal status, and the taxation approaches applied. The analysis highlights the risks associated with tax evasion and the use of cryptocurrencies in illicit activities. Special attention is given to international cooperation, transaction monitoring, and the development of effective tax control mechanisms to ensure transparency in the financial system.
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Velarde Aramayo, Silvia. "TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.113.

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The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its
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Li Ying. "Study on incentive taxation policies for technology innovation — Based on comparison with China and the United States." In 2011 International Conference on Business Management and Electronic Information (BMEI). IEEE, 2011. http://dx.doi.org/10.1109/icbmei.2011.5920446.

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Krimmel, Jeffrey J., and Jacqueline A. Sokol. "Paradigm Shift: A Move Toward Renewable Energies." In ASME 2001 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/imece2001/ts-23413.

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Abstract With the recent realization that the United States will be unable to meet regulations set forth at the Kyoto Climate Conference and the excessive burden the energy shortage in California has placed on the southwestern portion of United States, U.S. companies are beginning to look for alternative means of energy production. Broad-based carbon taxes are among the most promising and important of the new tools for achieving reductions in greenhouse gas emissions and promoting the use of alternative energy resources. Many private sector entities are shifting vast amounts of resources to th
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Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.

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In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer an
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Shurpenkova, Ruslana, and Oksana Sarakhman. "Organization of the analysis of the efficiency of tax planning of the sustainable development of the enterprise." In VI International Conference on European Dimensions of Sustainablе Development. National University of Food Technologies, 2024. https://doi.org/10.24263/edsd-2024-6-20.

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The main provisions for improving the existing theoretical foundations and practical measures of the tax planning system at an enterprise are outlined, taking into account the analysis of its effectiveness. Organizational forms of analysing the effectiveness of tax planning at an enterprise may vary and are determined by its size, organizational and legal form, and industry specifics. Successful conduct of this analysis depends on carefully planned work. In addition, the information base of the analysis plays an important role, so before starting the analysis, it is necessary to check its comp
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Lezhniuk, Petro D., and Kateryna O. Povstianko. "Operational management of the balance of power and electric energy in the electrical power system with renewable energy sources." In 16th IC Measurement and Control in Complex Systems. VNTU, 2022. http://dx.doi.org/10.31649/mccs2022.12.

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This work demonstrates the effects of the active use of renewable energy sources (RES) in the unified energy system (UES) of Ukraine, in particular, maintaining the balance in the network for its reliable and high-quality operation. In the energy strategy for the development of renewable energy sources in Ukraine until 2035, a rapid increase of the installed RES capacity is planned, i.e. the task of maintaining balance sheet reliability in the conditions of an increase in the share of RES in the UES of Ukraine is quite urgent. Forecasting of the electricity balance is based on the generation f
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Reports on the topic "United States Taxation"

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Wolff, Edward. Wealth Taxation in the United States. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w26544.

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Dray, Sacha, Camille Landais, and Stefanie Stantcheva. Wealth and Property Taxation in the United States. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31080.

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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-040.

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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a perc
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Clarke, Conor, and Wojciech Kopczuk. Business Income and Business Taxation in the United States Since the 1950s. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22778.

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Cummins, Jason. Taxation and the Sources of Growth: Estimates from United States Multinational Corporations. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6533.

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Fullerton, Don, and Marios Karayannis. The Taxation of Income from Capital in the United States, 1980-86. National Bureau of Economic Research, 1987. http://dx.doi.org/10.3386/w2478.

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Auerbach, Alan, and Kevin Hassett. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3895.

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Cornelisse, Tara, Elizabeth Johnson, Teri Jover, Michael Klemens, Barbara Lawrence, and Mia Marek. Sprawl and Biodiversity. American Museum of Natural History, 2005. http://dx.doi.org/10.5531/cbc.ncep.0147.

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"This module focuses on sprawl—unplanned development patterns of auto-dependent dispersed single-use and low-density land—which has become widespread in the United States. The causes of sprawl are diverse, but are based in public policies governing housing, taxation, zoning, transportation, etc. at all government levels. While there is now a growing movement to halt the expansion of sprawl in the U.S., there is no single or easy solution. Students will examine the unanticipated yet wide-ranging effects of sprawl on all levels of diversity, from species to ecosystem processes, and consider the
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Review and Comparison of Transfer Pricing Regulations in Latin America, the United States and the OECD Guidelines. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0008546.

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This report, prepared by Deloitte Touche Tohmatsu transfer pricing specialists with the funding of the IDB, compares the transfer pricing regulations in the OECD guidelines, which constitute the international standard that OECD member countries have agreed should be used in analyzing transfer pricing issues between multinational enterprises and tax administrations, and the situation in Argentina, Brazil, Mexico, the United States, and Venezuela. It concludes that transfer pricing policies are not exclusively about taxation. Transfer pricing regulations should enable tax administrations to obta
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