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Corporate inversions: a symptom of a larger problem, the corporate income tax

Mann, James

Southern California law review, 2005-01, Vol.78 (2), p.521-557 [Periódico revisado por pares]

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  • Título:
    Corporate inversions: a symptom of a larger problem, the corporate income tax
  • Autor: Mann, James
  • Assuntos: Business enterprises ; Corporate income tax ; Corporations ; International business enterprises ; Tax havens ; Tax policy ; Taxation ; United States
  • É parte de: Southern California law review, 2005-01, Vol.78 (2), p.521-557
  • Notas: ObjectType-Article-1
    SourceType-Scholarly Journals-1
    ObjectType-Feature-2
    content type line 23
  • Descrição: Explores the impact of corporate inversions on both the corporate income tax structure and society at large. Corporate inversion is described as a paper transaction in which an American corporation "reincorporates" in a foreign country without moving any of its operations to that nation. The basic structure of inversion transactions and their tax ramifications are described. In spite of negative consequences like accusations of anti-patriotism and a reduction in shareholder rights, the substantial tax savings makes inversion a good corporate decision. The history of legislative efforts to stop inversions is traced to suggest that most of these potential solutions treat the "symptoms rather than the disease." A hypothetically ideal legislative solution is considered to show that it would ultimately cause more problems. Since corporations pass their tax liability onto individuals anyway, it is suggested that the only real solution to the inversion problem is elimination of the US corporate income tax which generates only a small percentage of the total US tax receipts. The many benefits of this potential solution are discussed.
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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