The Obama Administrations Tax Reform Proposals ：奥巴马政府的税收改革的建议.pptVIP

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2018-06-24 发布于四川
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The Obama Administrations Tax Reform Proposals ：奥巴马政府的税收改革的建议.ppt

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The Obama Administrations Tax Reform Proposals ：奥巴马政府的税收改革的建议

The Obama Administration’s Tax Reform Proposals Concerning Controlled Foreign Corporations Daniel Shaviro NYU Law School U.S. political background Has anything changed politically? Behind the Obama Administration’s proposals The main proposals for CFCs (1) Deduction disallowance Effects of deduction disallowance (2) Foreign tax credit changes (3) Use of check-the-box to avoid subpart F Check-the-box proposal, cont. The bottom line? * What common features for U.S. politics of (a) international taxation and (b) the death penalty? The U.S. international tax ceasefire-in-place reflects 3 competing political elements: 1) Pro-worldwide: tax reform/base-broadening on progressivity grounds (!), plus fear of job flight / runaway factories. 2) Pro-exemption: “competitiveness” interest group politics. 3) Pro-foreign tax credit: popular aversion to “double taxation,” reinterpreted by academics as concern for worldwide efficiency (via CEN). End result: hard to move either way; huge tax planning costs relative to revenue raised. U.S. politics is VERY slow to notice WW trends (e.g., rising tax competition, other countries’ shift towards exemption). Interest group politics is (if anything) more pervasive than ever, seemingly good news for the pro-exemption side. BUT – in overall U.S. politics the rightward shift of 2000-2008 has been more than reversed (for reasons having nothing to do with U.S. international taxation). This potentially favors the pro-worldwide side even though, on this issue standing alone, there has been no shift to the left. Addressing “tax breaks” for “runaway factories” was a campaign talking point – there are desperate revenue needs, few politically appealing targets. Hence, no surprise to see a proposal purporting to raise $200 billion through 2019, with a focus on controversial tax planning. In the short run, proposal is (mostly?) going nowhere: higher priorities, lack of Treasury tax staff, Congressional opposition. But clearly an important marker th