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Journal articles on the topic 'United States Taxation'

Author: Grafiati

Published: 28 July 2024

Last updated: 31 July 2025

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1

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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5

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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Naury, Qowiya Hasna, and Vissia Dewi Haptari. "Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal." Ilomata International Journal of Tax and Accounting 5, no. 3 (2024): 681–91. http://dx.doi.org/10.61194/ijtc.v5i3.1278.

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This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. The discussion approached in several scopes; working women, corporate participation, caregiver, domestic work support, pink tax, women-owned businesses, widows, and taxation for families. In which this paper finds that Singapore, Nepal, and the United States have implemented a series of policies that create a

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Bratko, Tatiana Dmitrievna. "Taxation of potential income from rentals: reality and illusion of equal tax burden." Налоги и налогообложение, no. 4 (April 2020): 30–41. http://dx.doi.org/10.7256/2454-065x.2020.4.33165.

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Different forms of income taxation often become the subject of criticism among taxpayers in the Russian Federation and abroad. From this perspective, the tax for potential income from rental set by Taxation Code of the Russian Federation, paid within the framework of patents system of taxation, is not an exception: in 2019, a Russian taxpayer Sergey Aleksandrovich Glukhov disputed its constitutionality with reference to incompliance to the principles of equality and economic feasibility of taxation. This article provides a comparative-legal analysis of provisions of the Constitutional Court of

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Pepin-Neff, Christopher, and Thomas Wynter. "The Costs of Pride: Survey Results from LGBTQI Activists in the United States, United Kingdom, South Africa, and Australia." Politics & Gender 16, no. 2 (2019): 498–524. http://dx.doi.org/10.1017/s1743923x19000205.

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AbstractA comparative analysis of emotional taxation was conducted to investigate the affective cost of entering the political process among 1,019 lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) activists in the United States (n = 355), the United Kingdom (n = 230), South Africa (n = 228), and Australia (n = 206). Four consistent trends were identified across these four contexts, with important implications for the study of social movements, youth activism, gender, sexuality, and race. First, levels of emotional taxation resulting from LGBTQI activist work were consistently ve

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Rytohonka, Risto. "United States Transfer Taxation of a Domiciliary of Finland." Intertax 21, Issue 6/7 (1993): 301–9. http://dx.doi.org/10.54648/taxi1993037.

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15

Jorgenson, Dale W., and Kun-Young Yun. "The Excess Burden of Taxation in the United States." Journal of Accounting, Auditing & Finance 6, no. 4 (1991): 487–508. http://dx.doi.org/10.1177/0148558x9100600406.

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16

Davies, D. G. "The Attempt to Reform Taxation in the United States." Environment and Planning C: Government and Policy 6, no. 1 (1988): 71–92. http://dx.doi.org/10.1068/c060071.

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In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy a

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FLORES-MACÍAS, GUSTAVO A., and SARAH E. KREPS. "Political Parties at War: A Study of American War Finance, 1789–2010." American Political Science Review 107, no. 4 (2013): 833–48. http://dx.doi.org/10.1017/s0003055413000476.

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What determines when states adopt war taxes to finance the cost of conflict? We address this question with a study of war taxes in the United States between 1789 and 2010. Using logit estimation of the determinants of war taxes, an analysis of roll-call votes on war tax legislation, and a historical case study of the Civil War, we provide evidence that partisan fiscal differences account for whether the United States finances its conflicts through war taxes or opts for alternatives such as borrowing or expanding the money supply. Because the fiscal policies implemented to raise the revenues fo

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18

Feldmann, John D. "Equality Lost: John Locke and the United States 1986 Tax Reform." Soundings: An Interdisciplinary Journal 105, no. 1 (2022): 28–59. http://dx.doi.org/10.5325/soundings.105.1.0028.

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Abstract This essay traces the displacement of the equality ideal and progressive taxation from the US tax code in the 1980s. After a brief background on the origin of the equality ideal and the current vast income and wealth disparities, the article examines the political process and philosophical premises of the 1986 tax reform. It shows how “supply side” tax arguments made their way into and ultimately prevailed in Congressional deliberations, a success resting in part on Robert Nozick's misinterpretations of John Locke's entitlement and taxation theories. The article then counters the Nozi

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Sprague, Bruce, and Daren Raoux. "International Tax Planning: Taxation of Professional Athletes—Stickhandling Through the Maze." Canadian Tax Journal/Revue fiscale canadienne 72, no. 1 (2024): 183–206. http://dx.doi.org/10.32721/ctj.2024.72.1.itp.

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Recent changes in Canadian tax laws have important implications for many professional athletes relocating to Canada from the United States or other countries. At the federal level, proposed changes to the alternative minimum tax, foreign-income reporting requirements, and a broad range of other taxes have introduced complexity and potential traps for the unwary. At the provincial level, the five provinces with a National Hockey League team have raised their top marginal tax rates over the last 10 years. Because the financial stakes can be high, understanding the tax laws and the tax-planning o

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20

Metcalf, Gilbert E. "Value-Added Taxation: A Tax Whose Time Has Come?" Journal of Economic Perspectives 9, no. 1 (1995): 121–40. http://dx.doi.org/10.1257/jep.9.1.121.

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Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.

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21

Lee, Chang-Kyu. "A Study of Cannabis Legalization and Taxation: : Focusing on the Constitutionality Debate in the United States." KOREAN SOCIETY OF TAX LAW 9, no. 4 (2024): 149–80. https://doi.org/10.37733/tkjt.2024.9.4.149.

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As the debate over marijuana legalization has intensified worldwide, the issue of marijuana taxation has become an important one. In particular, in the United States, marijuana has been legalized in some states and the related industry is growing, but marijuana taxation has become a topic of debate due to constitutional issues. Although the issue of marijuana taxation has not yet been addressed much in Korea, US precedents could have an impact on our marijuana industry in the distant future. Therefore, it is necessary to analyze advanced cases and seek appropriate taxation methods that suit th

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Pomper, Gerald M. "The Politics of Tax Reform." News for Teachers of Political Science 50 (1986): 1–4. http://dx.doi.org/10.1017/s0197901900002348.

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“No representation without taxation” could easily be the motto of American democracy. Like any other government, the United States cannot operate without taxes, and the politics of taxation reveals the workings of our democratic polity. The current national debate over tax reform offers an unusual opportunity to enliven introductory courses in American government.

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23

Van de Vijver, Anne. "International Double Taxation in the European Union: Comparative Guidelines from Switzerland and the United States." EC Tax Review 26, Issue 1 (2017): 10–22. http://dx.doi.org/10.54648/ecta2017002.

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The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 also the US Supreme Court decided in Maryland v. Wynne that i

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Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in t

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Hibbard, C. M., M. A. Kilgore, and P. V. Ellefson. "Property Taxation of Private Forests in the United States: A National Review." Journal of Forestry 101, no. 3 (2003): 44–49. http://dx.doi.org/10.1093/jof/101.3.44.

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Abstract Property taxation incentives are an important tool for influencing the management of the nation's private forests. In 2000, 50 states administered 66 programs that provided preferential tax treatment to forest landowners. These programs vary considerably in type, tax relief, and administration. A survey of state administrators of private forestry programs reveals that forest tax programs are only modestly conforming to standards commonly used to judge tax policy, and only modestly accomplishing the objectives for which they were created. Effective forest property tax programs should b

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Price, Daniel M. "United States v. Stuart." American Journal of International Law 83, no. 4 (1989): 918–23. http://dx.doi.org/10.2307/2203382.

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In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and bec

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Tong, Tong, Shelby Leigh Smith, Michael Fienberg, and Adam Kho. "Charter Schools: An Alternative Option in American Schooling." Encyclopedia 3, no. 1 (2023): 362–70. http://dx.doi.org/10.3390/encyclopedia3010022.

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Charter schools are educational institutions in the United States funded through taxation but operated privately under a charter or contract with a public entity, providing alternative public education options to families. Charter schools are subject to fewer rules and regulations and have greater autonomy than traditional public schools over operations, curriculum, and instruction, although have greater stakes in school accountability.

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Bogaevskaya, O. V. "Corporate Tax Reform in the USA." International Trade and Trade Policy, no. 3 (October 8, 2019): 44–56. http://dx.doi.org/10.21686/2410-7395-2019-3-44-56.

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The article examines the prerequisites, content and effects of changes in the corporate taxation system adopted in the United States under the Tax Cuts and Jobs Act in December 2017. The critical flaws and limitations of the US corporate taxation system that existed until 2018 are analyzed in detail. A conceptual consensus on the need to reduce the corporate tax rate and solving the problem of profit shifting existed in the US expert community for some time before the election of President D. Trump, but the balance of power in Congress made the changes impossible. The key provisions of the new

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Arkhangelsky, Ivan Yu. "Determining Resident Status for Taxation in the USA." USA & Canada: economics, politics, culture, no. 11 (December 15, 2024): 119–26. http://dx.doi.org/10.31857/s2686673024110088.

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This paper examines international taxation practices, in particular focusing on the taxation of individuals as well as tax tools used in industrialized countries to optimize tax collection and stimulate economic development. It is also directly relevant for representatives of ministries and departments involved in managing the state budget. The experience of the United States, with its developed and comprehensive tax control system, could be useful in organizing more effective taxation of foreign individuals, including migrant workers residing on the territory of the Russian Federation.

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Saliakhutdinov, E. Sh. "The United States ‘Exit Tax’: Legal Framework and Its Implications for Human Rights." Outlines of global transformations: politics, economics, law 17, no. 6 (2025): 111–26. https://doi.org/10.31249/kgt/2024.06.07.

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Amid increasing global mobility of taxpayers and their assets, the issue of taxation upon migration between tax jurisdictions has become particularly relevant. This article is dedicated to an analysis of the “exit tax” regime in the United States, where a tax is levied on citizens as they exit the national tax jurisdiction.The article provides an overview of the U.S. taxation system, the evolution of legislation regarding the exit tax regime, and its impact on human rights. The U.S. taxes the worldwide income of its citizens and residents – including income, inheritance, and gift taxes – while

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Baldavoo, Kiran, and Shazia Hassen. "Evaluating the revenue and taxation implications of cannabis legalization in South Africa: Insights from Canada and the United States." Economics, Management and Sustainability 9, no. 1 (2024): 43–52. http://dx.doi.org/10.14254/jems.2024.9-1.3.

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Purpose: This study aims to evaluate the impact of cannabis legalization on revenue mobilization and taxation in South Africa by analyzing the experiences of jurisdictions that have legalized cannabis. Methodology: A qualitative approach was employed, including a literature review and trend analysis. Data from Canada, California, Colorado, and Washington State, where cannabis has been legalized, were analyzed for 2018-2021. Results: The findings demonstrate that cannabis legalization significantly impacts revenue collection and taxation. However, optimal pricing and taxation policies are cruci

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Auerbach, Alan J., and James Poterba. "Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric." Brookings Papers on Economic Activity 1988, no. 2 (1988): 595. http://dx.doi.org/10.2307/2534537.

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33

Herian, Mitchel Norman. "The Intergovernmental Politics of Internet Sales Taxation in the United States." Policy & Internet 4, no. 1 (2012): 1–20. http://dx.doi.org/10.1515/1944-2866.1154.

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Einhorn, Robin L. "Slavery and the Politics of Taxation in the Early United States." Studies in American Political Development 14, no. 2 (2000): 156–83. http://dx.doi.org/10.1017/s0898588x00003394.

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Nakagami, Yasuhiro, and Alfredo M. Pereira. "Budgetary and Efficiency Effects of Housing Taxation in the United States." Journal of Urban Economics 39, no. 1 (1996): 68–86. http://dx.doi.org/10.1006/juec.1996.0004.

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36

Knolle, Lila Teeters. "Indians Now Taxed: Citizenship and Taxation in Settler-Colonial South Dakota." Journal of American Ethnic History 44, no. 4 (2025): 44–72. https://doi.org/10.5406/19364695.44.4.03.

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Abstract In 1915, the United States sued the treasurer and sheriff of Dewey County, South Dakota, on behalf of six Lakota men at Cheyenne River Reservation. The suit alleged that Dewey County officials had improperly taxed the Lakota men before illegally seizing property for back payment. The case, US v. John Pearson (1916), became a turning point in Indigenous taxation case law. Analyzing the events leading up to the case, this article shows how the relationship between good citizenship and taxation was deeply contested in Dewey County. The primacy of fiscal citizenship was a product of Indig

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Mathews, R. L. "Tax Reform in English-Speaking Countries." Environment and Planning C: Government and Policy 6, no. 1 (1988): 1–6. http://dx.doi.org/10.1068/c060001.

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In this paper, six papers are introduced which deal with issues in tax reform and with recent developments in taxation policies in five English-speaking countries—the United Kingdom, Ireland, the United States of America (USA), Australia, and New Zealand. It is shown that the structure of the taxation systems in these countries, in particular the dominating influence of a highly progressive personal income tax, has played a major part in inducing widespread tax avoidance and evasion, and thereby in corrupting and discrediting the tax systems of the countries in question; so that they operate p

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Pippin, Sonja Engeli, and Mehmet Serkan Tosun. "Political Economy of Taxing Services in the United States." Public Finance and Management 12, no. 1 (2012): 51–73. http://dx.doi.org/10.1177/152397211201200104.

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The purpose of this study is to examine the possible determinants of broadening the sales tax base to include services using variables reflecting the political, economic, and demographic environment at the sub-national level in the United States. We start with providing a picture of taxation of services across different states over a 20-year time span. This descriptive part of our study illustrates the variability in taxation of services and leads to the question why some states tax many services while others exclude virtually all services from their sales tax base. The second part of our rese

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САЛЬКИНА, А. Р. "COMPARATIVE CHARACTERISTICS OF TAXATION OF INDIVIDUALS IN RUSSIA AND THE UNITED STATES OF AMERICA." Экономика и предпринимательство, no. 2(151) (May 31, 2023): 145–48. http://dx.doi.org/10.34925/eip.2023.151.2.027.

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НДФЛ – значимый налог большинства государств. При характеристике налоговой системы государства ему всегда уделяется особое внимание. Соединенные штаты Америки – страна с одной из самых процветающих экономик всего мира также славится стабильностью налоговой системы. Для сравнительной характеристики был выбран налог на доходы физических лиц, благодаря которому формируется существенная часть доходов государства. Personal income tax is a significant tax of most states. When describing the tax system of the state, special attention is always paid to it. The United States of America, a country with

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Hadiyantina, Shinta, Dewi Cahyandari, Bahrul Ulum Annafi, and Nandharu Ramadhan. "The Tendencies of Cryptocurrency Policies in Indonesia." Lentera Hukum 11, no. 2 (2024): 257. http://dx.doi.org/10.19184/ejlh.v11i2.40095.

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Cryptocurrency has set intriguing and innovative trends in investment amidst the fluctuating global economy following government policies. This research aims to investigate the trends of policies of cryptocurrency in Indonesia, seen from the perspective of taxation and investment laws. Low tax charged in Indonesia is seen as relaxation by investors and cryptocurrency users, while the trends in legal policies concerning investment are experiencing hyper regulations in legislative products set to assure investors, in comparison to those of other countries. These trends attract some attention fro

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Чен, Джим, and James Ming Chen. "Progressive taxation: an aesthetic and moral defense." Advances in Law Studies 1, no. 4 (2013): 231–47. http://dx.doi.org/10.12737/988.

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The power to tax is at once the power to create and the power to destroy. If the United States government hopes to discharge its primary duty as creator and protector of its citizens’ wealth, it must be willing to destroy wealth, from time to time, by redistributing it. More than any other tool, the means by which government finances and depletes its treasury affects the societal distribution of wealth. Differential taxation and targeted spending are the most significant and most effective means by which government can «gradually and continually… correct the distribution of wealth to prevent c

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Hlushchenko, Yaroslava, Olena Korohodova, Natalya Chernenko, and Kateryna Moskvychova. "THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT." Academic Review 1, no. 60 (2024): 93–104. http://dx.doi.org/10.32342/2074-5354-2024-1-60-7.

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The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a s

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Kazachenkov, Stanislav. "The Tax Systems of the Russian Federation and the United States in the Context of the Principle of Tax Fairness." Legal Concept, no. 1 (April 2021): 56–61. http://dx.doi.org/10.15688/lc.jvolsu.2021.1.8.

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Introduction: in order to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in the field of taxation, which should be based on a system of tax principles, in particular, the principle of tax fairness. The novelty of the study lies in the fact that despite the considerable amount of the theoretical research on the subject, this area is under-researched in the question of the concept of equity in taxation, which is the relevance and need for the study. Purpose: to study the efficiency of the implementation of the principle of fairness in the

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Sarakhman, O., R. Shurpenkova, and T. Kalaitan. "Features of trade accounting and taxation in the united states of America." Galic'kij ekonomičnij visnik 75, no. 2 (2022): 46–54. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.02.046.

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The paper identifies the positive and negative factors in the development of US economic and trade activities. The United States, as a huge consumer and producer of goods, is a major player in trade and stimulates economic growth, supports jobs, improves living standards and helps Americans provide their families with affordable goods and services. The sphere of trade in the USA, both domestic and international, has been studied, as well as the process of accounting and taxation is related to trade at various levels. General scientific methods (formal-legal, statistical, comparative-legal, sys

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김석환. "The Origin of the Progressive Federal Income Taxation in the United States." Seoul Tax Law Review 15, no. 2 (2009): 198–229. http://dx.doi.org/10.16974/stlr.2009.15.2.006.

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Feinstein, Jonathan S. "Approaches for Estimating Noncompliance: Examples from Federal Taxation in the United States." Economic Journal 109, no. 456 (1999): 360–69. http://dx.doi.org/10.1111/1468-0297.00439.

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Clarke, Conor, and Wojciech Kopczuk. "Business Income and Business Taxation in the United States since the 1950s." Tax Policy and the Economy 31, no. 1 (2017): 121–59. http://dx.doi.org/10.1086/691085.

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Triest, Robert K. "The Effect of Income Taxation on Labor Supply in the United States." Journal of Human Resources 25, no. 3 (1990): 491. http://dx.doi.org/10.2307/145991.

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Avi-Yonah, Reuven, and Mohanad Salaimi. "Article: Minimum Taxation in the United States in the Context of GloBE." Intertax 50, Issue 10 (2022): 673–77. http://dx.doi.org/10.54648/taxi2022067.

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The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose

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Miller, Michael J. "Selected US Tax Developments: Examining the US Income Tax Rules Applicable to US Expatriates." Canadian Tax Journal/Revue fiscale canadienne 73, no. 2 (2025): 399–410. https://doi.org/10.32721/ctj.2025.73.2.ustd.

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US citizens and resident aliens are subject to income taxation on worldwide income, as well as gift and estate taxation on worldwide assets. Avoiding those rules by becoming a non-resident alien can yield substantial US tax benefits. In order to minimize the US tax benefits of expatriating, a variety of special rules apply to certain individuals who relinquish their US citizenship or cease to be "long-term residents" of the United States. This article discusses the special income tax rules applicable to "covered expatriates."

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