Related Research Articles
Janet Louise Yellen is an American economist serving as the 78th United States secretary of the treasury since January 26, 2021. She previously served as the 15th chair of the Federal Reserve from 2014 to 2018. Yellen is the first woman to hold each of those posts and the first person to have led the White House Council of Economic Advisers, the Federal Reserve, and the Treasury Department.
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, using bribes against authorities in countries with high corruption rates and hiding money in secret locations.
Arnold Carl Harberger is an American economist. His approach to the teaching and practice of economics is to emphasize the use of analytical tools that are directly applicable to real-world issues. His influence on academic economics is reflected in part by the widespread use of the term "Harberger triangle" to refer to the standard graphical depiction of the efficiency cost of distortions of competitive equilibrium. His influence on the practice of economic policy is manifested by the high positions attained by his followers in national agencies such as central banks and ministries of finance, and in international agencies such as the World Bank.
Marina von Neumann Whitman is an American economist, writer and former automobile executive. She is a professor of business administration and public policy at the University of Michigan's Ross School of Business as well as The Gerald R. Ford School of Public Policy.
A tax inversion or corporate tax inversion is a form of tax avoidance where a corporation restructures so that the current parent is replaced by a foreign parent, and the original parent company becomes a subsidiary of the foreign parent, thus moving its tax residence to the foreign country. Executives and operational headquarters can stay in the original country. The US definition requires that the original shareholders remain a majority control of the post-inverted company.
Brad W. Setser is an American economist and former staff economist at the United States Department of the Treasury. He worked at Roubini Global Economics Monitor ("RGE"), as Director of Global Research, where he co-authored the book "Bailouts or Bail-ins?" with Nouriel Roubini.
The Committee on Capital Markets Regulation is an independent and nonpartisan 501(c)(3) research organization financed by contributions from individuals, foundations, and corporations.
Susan Jean Elisabeth "Zanny" Minton Beddoes is a British journalist. She is the editor-in-chief of The Economist, the first woman to hold the position. She began working for the magazine in 1994 as its emerging markets correspondent.
Antonio Francesco Weiss is a policymaker, financier, and former publisher. He is currently a senior fellow at the Mossavar-Rahmani Center for Business and Government at Harvard’s Kennedy School.
Economic globalization is one of the three main dimensions of globalization commonly found in academic literature, with the two others being political globalization and cultural globalization, as well as the general term of globalization. Economic globalization refers to the widespread international movement of goods, capital, services, technology and information. It is the increasing economic integration and interdependence of national, regional, and local economies across the world through an intensification of cross-border movement of goods, services, technologies and capital. Economic globalization primarily comprises the globalization of production, finance, markets, technology, organizational regimes, institutions, corporations, and people.
Lorraine Eden is Professor Emerita of Management in the Mays Business School of Texas A&M University, College Station, Texas. She also holds a joint appointment as a research professor in the Texas A&M School of Law. Dr. Eden is an expert in the field of International Transfer Pricing, which is the pricing of products that move between subunits of Multinational Enterprises (MNEs).
Susan Marie Dynarski is an American economist who is currently professor of education at the Harvard Graduate School of Education. She is also a faculty research associate of the National Bureau of Economic Research.
Ireland has been labelled as a tax haven or corporate tax haven in multiple financial reports, an allegation which the state has rejected in response. Ireland is on all academic "tax haven lists", including the § Leaders in tax haven research, and tax NGOs. Ireland does not meet the 1998 OECD definition of a tax haven, but no OECD member, including Switzerland, ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist. In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven.
Gilbert E. Metcalf is the John DiBiaggio Professor of Citizenship and Public Service and a professor of economics at Tufts University. In addition, he is a research associate at the National Bureau of Economic Research and a University Fellow at Resources For The Future. Under the Obama Administration, he served as the Deputy Assistant Secretary for Environment and Energy at the U.S. Department of Treasury where he was the founding U.S. Board Member for the UN based Green Climate Fund. His research interests are in the areas of energy, environmental, and climate policy.
Ann E. Harrison is the 15th Dean of the Haas School of Business at the University of California, Berkeley, and the second woman to head the top-ranked business school. Dean Harrison is a renowned economist and one of the most highly-cited scholars on foreign investment and multinational firms.
Dina Deborah Pomeranz is a Swiss economist and assistant professor of applied economics at University of Zurich. Pomeranz is considered to be one of the most influential Swiss economists.
Repatriation tax avoidance is the legal use of a tax regime within a country in order to repatriate income earned by foreign subsidiaries to a parent corporation while avoiding taxes ordinarily owed to the parent's country on the repatriation of foreign income. Prior to the passage of the Tax Cut and Jobs Act of 2017, multinational firms based in the United States owed the U.S. government taxes on worldwide income. Companies avoided taxes on the repatriation of income earned abroad through a variety of strategies involving the use of mergers and acquisitions. Three main types of strategies emerged and were given names—the "Killer B", "Deadly D", and "Outbound F"—each of which took advantage of a different area of the Internal Revenue Code to conduct tax-exempt corporate reorganizations.
Kenneth Frederick Scheve Jr. is an American political economist.
David Stasavage is an American political scientist.
Reuven Avi-Yonah is a tax attorney, academic, and author. He is the Irwin I. Cohn Professor of Law, and the director of the International Tax LLM Program at the University of Michigan. He is most known for his research on corporate and international taxation, and is the author of several books including Advanced Introduction to International Tax, Global Perspectives on Income Taxation Law, and International Tax as International Law.
References
- ↑ "Clausing, Kimberly | UCLA Law". law.ucla.edu. Retrieved June 15, 2021.
- ↑ "Kimberly Clausing". Reed College. Retrieved August 16, 2019.
- ↑ "University of Cyprus-Cyprus-Nicosia". Fulbright Scholar Program. Retrieved August 16, 2019.
- ↑ "Kimberly A. Clausing". The Hamilton Project. Retrieved August 16, 2019.
- ↑ "Statement of Kimberly A. Clausing Before the House Ways and Means Committee" (PDF). Ways and Means Committee. Retrieved August 16, 2019.
- ↑ "Testimony of Kimberly A. Clausing Before the Senate Committee on Finance" (PDF). United States Senate Committee on Finance. Retrieved August 16, 2019.
- ↑ Clausing, Kimberly (December 18, 2017). "The GOP's final tax bill has four fatal flaws". The Hill. Retrieved August 14, 2019.
- ↑ Hernandez, Romel. "Follow the Money". Reed Magazine. Retrieved August 14, 2019.
- ↑ Clausing, Kimberly (June 7, 2017). "US companies are doing fine, but tax reform can still help". The Hill. Retrieved August 16, 2019.
- ↑ "Open: The Progressive Case for Free Trade, Immigration, and Global Capital". Harvard University Press. Retrieved August 16, 2019.
- ↑ "Clausing Joins Treasury Department as a Deputy Assistant Secretary | UCLA Law". law.ucla.edu. Retrieved June 15, 2021.
- ↑ "Treasury Announces Appointment of Several Members of Staff | U.S. Department of the Treasury". home.treasury.gov. Retrieved June 15, 2021.
- ↑ Jacobs, Jennifer (June 1, 2022). "Treasury Tax Official Leaving Biden Administration". Bloomberg News . Retrieved July 28, 2022.
- ↑ Rappeport, Alan; Tankersley, Jim (July 18, 2022). "How Joe Manchin Left a Global Tax Deal in Limbo". The New York Times. ISSN 0362-4331 . Retrieved July 28, 2022.
