EconPapers    
Economics at your fingertips  
 

The taxation of foreign profits - the old view, the new view and a pragmatic view

Johannes Becker and Clemens Fuest

No 1104, Working Papers from Oxford University Centre for Business Taxation

Abstract: In this short paper, we review the criticism of the standard view (the ’old view’) of foreign profit taxation which goes back to Peggy Musgrave (née Richman, 1963). This ?new view of international taxation is based on recent empirical studies and favours a system where foreign profits are exempt from tax. We critically discuss the debate between old view and new view proponents and, finally, confront the two with a ?pragmatic view on foreign profit taxation which crucially builds on compliance and tax administration cost.

Keywords: Corporate Taxation; Multinational Firms; Repatriation (search for similar items in EconPapers)
JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2011
New Economics Papers: this item is included in nep-acc and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (9)

Downloads: (external link)
http://www.sbs.ox.ac.uk/sites/default/files/Busine ... Series_11/WP1104.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_11/WP1104.pdf [301 Moved Permanently]--> https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_11/WP1104.pdf)

Related works:
Journal Article: The taxation of foreign profits — The old view, the new view and a pragmatic view (2011) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:btx:wpaper:1104

Access Statistics for this paper

More papers in Working Papers from Oxford University Centre for Business Taxation Contact information at EDIRC.
Bibliographic data for series maintained by Dongxian Guo (dongxian.guo@sbs.ox.ac.uk this e-mail address is bad, please contact repec@repec.org).

 
Page updated 2025-01-13
Handle: RePEc:btx:wpaper:1104