Corporate tax reform and international competitiveness

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This study assesses the effects of three tax reform proposals: the Administration's proposal, the House passed bill (H.R. 3838), and a proposal for a business transfer tax made by Senator William V. Roth on international competitiveness. The results suggest that the effects of these proposals will be relatively small and that international competitiveness is not a major issue in evaluating tax proposals.

Details
Title

Corporate tax reform and international competitiveness

Creators/Contributors

Gravelle, Jane G. (author)

Date Issued

1986

Notes

Abstract -- Introduction and Summary -- Taxation and International Trade: A Theoretical Background. The Basic Equilibrating Mechanism ; Uniform Product Taxes ; Differential Product Taxes ; Uniform Factor Taxes ; Non-Uniform Factor Taxes -- A Simulation of the Trade Effects of Current Tax Proposals --
Appendix.

This study assesses the effects of three tax reform proposals: the Administration's proposal, the House passed bill (H.R. 3838), and a proposal for a business transfer tax made by Senator William V. Roth on international competitiveness. The results suggest that the effects of these proposals will be relatively small and that international competitiveness is not a major issue in evaluating tax proposals.

Jane G. Gravelle, Specialist in Industry Analysis and Finance, Economic Division.

CRS 86-42 E

"February 25, 1986."

SuDoc #: LC 14. 18/3

Language

eng

Extent

24 pages

Genre

book

Type/Format

text