
Published online:
22 August 2013
Published in print:
23 July 2010
Online ISBN:
9780262289320
Print ISBN:
9780262013963
Contents
-
-
-
-
-
-
-
-
-
-
7.1 Introduction 7.1 Introduction
-
7.2 What Is Meant by Competitiveness? 7.2 What Is Meant by Competitiveness?
-
7.3 Firms as Conduits 7.3 Firms as Conduits
-
7.4 Territorial and Worldwide Taxation 7.4 Territorial and Worldwide Taxation
-
7.4.1 Territorial Taxation 7.4.1 Territorial Taxation
-
7.4.2 Worldwide Taxation 7.4.2 Worldwide Taxation
-
7.4.3 A Mixed Tax System: Worldwide Taxation for Passive Income and Territorial Taxation for Active Income 7.4.3 A Mixed Tax System: Worldwide Taxation for Passive Income and Territorial Taxation for Active Income
-
7.4.4 Other Possible Structures 7.4.4 Other Possible Structures
-
Investment through Debt Investment through Debt
-
Capital Leases Capital Leases
-
-
-
7.5 Application to U.S. Tax Law 7.5 Application to U.S. Tax Law
-
7.6 Designing an International Tax System that Does Not Distort Ownership 7.6 Designing an International Tax System that Does Not Distort Ownership
-
7.7 Conclusion 7.7 Conclusion
-
Notes Notes
-
References References
-
-
-
-
Chapter
7 Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System
Get access
Pages
207–254
-
Published:July 2010
Cite
Knoll, Michael S., 'Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System', in Paul De Grauwe (ed.), Dimensions of Competitiveness (Cambridge, MA , 2010; online edn, MIT Press Scholarship Online, 22 Aug. 2013), https://doi.org/10.7551/mitpress/9780262013963.003.0007, accessed 4 May 2025.
Abstract
This chapter develops a simple model to illustrate how various tax policy decisions can affect international competitiveness, and applies the model to various provisions in the U.S. Internal Revenue Code (IRC). It also describes a tax system that does not harm competitiveness, while providing each country with wide latitude to set its own tax policies.
You do not currently have access to this chapter.
Sign in
Personal account
- Sign in with email/username & password
- Get email alerts
- Save searches
- Purchase content
- Activate your purchase/trial code
- Add your ORCID iD
Purchase
Our books are available by subscription or purchase to libraries and institutions.
Purchasing informationMetrics
View Metrics
Metrics
Total Views
1
1
Pageviews
0
PDF Downloads
Since 8/1/2024
Month: | Total Views: |
---|---|
August 2024 | 1 |
Citations
Altmetrics
Get help with access
Institutional access
Access to content on Oxford Academic is often provided through institutional subscriptions and purchases. If you are a member of an institution with an active account, you may be able to access content in one of the following ways:
IP based access
Typically, access is provided across an institutional network to a range of IP addresses. This authentication occurs automatically, and it is not possible to sign out of an IP authenticated account.
Sign in through your institution
Choose this option to get remote access when outside your institution. Shibboleth/Open Athens technology is used to provide single sign-on between your institution’s website and Oxford Academic.
If your institution is not listed or you cannot sign in to your institution’s website, please contact your librarian or administrator.
Sign in with a library card
Enter your library card number to sign in. If you cannot sign in, please contact your librarian.
Society Members
Society member access to a journal is achieved in one of the following ways:
Sign in through society site
Many societies offer single sign-on between the society website and Oxford Academic. If you see ‘Sign in through society site’ in the sign in pane within a journal:
If you do not have a society account or have forgotten your username or password, please contact your society.
Sign in using a personal account
Some societies use Oxford Academic personal accounts to provide access to their members. See below.
Personal account
A personal account can be used to get email alerts, save searches, purchase content, and activate subscriptions.
Some societies use Oxford Academic personal accounts to provide access to their members.
Viewing your signed in accounts
Click the account icon in the top right to:
Signed in but can't access content
Oxford Academic is home to a wide variety of products. The institutional subscription may not cover the content that you are trying to access. If you believe you should have access to that content, please contact your librarian.
Institutional account management
For librarians and administrators, your personal account also provides access to institutional account management. Here you will find options to view and activate subscriptions, manage institutional settings and access options, access usage statistics, and more.