Tag Archives: Corporate taxation

From About this Report: [T]he U.S. Global Change Research Program (USGCRP) oversaw the production of this stand-alone report of the state of science relating to climate change and its physical impacts. … The USGCRP is made up of 13 Federal departments and agencies that carry out research and support the Nation’s response to global change. The USGCRP is overseen by the Subcommittee on Global Change Research (SGCR) of the National Science and Technology Council’s Committee on Environment,...

In the New York Times, Greg Mankiw applauds the tax reform plan discussed in Congress. He emphasizes four points: The reform would move the US tax system toward international norms, from worldwide to territorial taxation. It would move the system from income towards less distorting consumption taxation, by allowing businesses to deduct investment spending immediately. The reform would change the origin-based into a destination-based system (taxing imports and exempting exports, a.k.a....

In an interview with the NZZ, Christoph Schaltegger argues that Swiss cantons loose revenue when new firms move in, due to badly structured inter cantonal revenue sharing (Finanzausgleich).