Decoding the US Corporte Tax Tax Policy Center解码美国企业税税收政策中心.pptVIP

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Decoding the US Corporte Tax Tax Policy Center解码美国企业税税收政策中心.ppt

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Decoding the US Corporte Tax Tax Policy Center解码美国企业税税收政策中心

Decoding the U.S.Corporate Tax Daniel Shaviro NYU Law School Initial motivation Further motivation Overview of the book Overview, cont. From home to abroad International Tax Policy Dilemmas And finally … Corporate integration Alternative reform scenarios A second direction for reform A third direction for reform Where are we headed? * Usual book impetus for me is public policy (budget deficits, Social Security reform, transitions, etc.). Here, initial teaching impetus: for Tax Policy or Corporate Tax, no concise account of rich varied economics literature. Lay understanding public policy debate need this, too - especially given distinctive aspects of corporate taxation. A “poorly posed problem” given lack of coherent underlying concepts (corp entity, debt-equity, etc.). Economists have failed us (lawyers) because we failed first. Corporate integration is fine in theory, but a misallocation of reform effort? (Especially if done via dividend relief a la 2003.) Obvious problem: will it ever happen if Bush Administration couldn’t do it in 2003? Subtler problems: do globalization, financial innovation, political instability make it less worth doing than (a) we long thought and (b) alternative reforms (such as those focused on the tax at the entity level)? Part 1: BASICS Chapter 1: why the 2-level corporate tax (normative or descriptive rationales for each piece), the pieces’ poor fit even one accepted each rationale. Chapter 2: main distortions beyond work/saving: entity choice, debt vs. equity, distribute vs. retain earnings, how distribute (dividend vs. share repurchase). Each distortion can go either way, why / if it matters may vary (poorly defined building blocks, effective electivity). Chapter 3: “pillars of sand,” such as (a) defining corporate entity (characteristics - public trading - ??), (b) debt vs. equity (laundry list, preferred stock, contingent convertible debt, etc.). Part 2: ECONOMIC THEORY MEETS THE CORPORATE TAX Chapter 4: “old Harberger” vs.