The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
dc.contributor.author | Blumenthal, Marsha | en_US |
dc.contributor.author | Slemrod, Joel B. | en_US |
dc.date.accessioned | 2006-09-11T17:22:58Z | |
dc.date.available | 2006-09-11T17:22:58Z | |
dc.date.issued | 1995-02 | en_US |
dc.identifier.citation | Blumenthal, Marsha; Slemrod, Joel B.; (1995). "The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications." International Tax and Public Finance 2(1): 37-53. <http://hdl.handle.net/2027.42/46104> | en_US |
dc.identifier.issn | 0927-5940 | en_US |
dc.identifier.issn | 1573-6970 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/46104 | |
dc.description.abstract | This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. corporations, which is disproportionately higher than the aggregate share of assets, sales, and employment that is abroad. It is also very high compared to the revenue raised by the United States from taxing foreign-source income, although this comparison must be qualified because arguably a principal purpose of this system is to protect U.S. revenues collected on domestic-source income. The disproportionate compliance cost of foreign-source income is not apparent in a survey of European-based multinational corporations. | en_US |
dc.format.extent | 1086605 bytes | |
dc.format.extent | 3115 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | text/plain | |
dc.language.iso | en_US | |
dc.publisher | Kluwer Academic Publishers; Springer Science+Business Media | en_US |
dc.subject.other | Economics / Management Science | en_US |
dc.subject.other | Public Finance & Economics | en_US |
dc.subject.other | Business Taxation | en_US |
dc.subject.other | Finance /Banking | en_US |
dc.subject.other | Taxation | en_US |
dc.subject.other | Compliance Costs | en_US |
dc.subject.other | Multinational Corporations | en_US |
dc.title | The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications | en_US |
dc.type | Article | en_US |
dc.subject.hlbsecondlevel | Political Science | en_US |
dc.subject.hlbtoplevel | Government, Politics and Law | en_US |
dc.description.peerreviewed | Peer Reviewed | en_US |
dc.contributor.affiliationum | School of Business Adminstration, The University of Michigan, 48109-1234, Ann Arbor, MI | en_US |
dc.contributor.affiliationother | University of St. Thomas, 55105, St. Paul, MN | en_US |
dc.contributor.affiliationumcampus | Ann Arbor | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/46104/1/10797_2004_Article_BF00873106.pdf | en_US |
dc.identifier.doi | http://dx.doi.org/10.1007/BF00873106 | en_US |
dc.identifier.source | International Tax and Public Finance | en_US |
dc.owningcollname | Interdisciplinary and Peer-Reviewed |
Files in this item
Remediation of Harmful Language
The University of Michigan Library aims to describe library materials in a way that respects the people and communities who create, use, and are represented in our collections. Report harmful or offensive language in catalog records, finding aids, or elsewhere in our collections anonymously through our metadata feedback form. More information at Remediation of Harmful Language.
Accessibility
If you are unable to use this file in its current format, please select the Contact Us link and we can modify it to make it more accessible to you.