Foreign profits and domestic investment

Article Abstract:

Dividend taxes negatively affect the domestic investment of a mature firm. This happens if its shareholders opt to secure dividends from local sources in lieu of its foreign sources due to more advantageous tax options. Firms go towards this direction because of the perceived notion that they can effectively utilize the local reinvestment of foreign revenues to forestall the payment of foreign profit dividends which are taxed heavily. The resultant scenario is not favorable because domestic investments are weakened as domestic sources gain higher dividend taxes.

Corporate Income Taxes

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Tax policy and business fixed investment in the United States

Article Abstract:

The impact of existing taxes and future tax policy on investment is analyzed. Through economic data covering the postwar years in the US, it is surmised that taxes along with cash flow do indeed affect investment in nonresidential commodities such as machinery. Tax policy, however, has definitely not stabilized investment behavior, as shown by the empirical results of tests that correlated policy with changes in fixed investment levels.

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Generalized cash-flow taxation

Article Abstract:

A different form of tax system, based entirely on realization accounting, is to be formed to implement a uniform capital income tax or a wealth tax. Implementation of a system of uniform capital income taxation is more feasible.

United States, Taxes, Capital Gains Taxes, Models, Tax policy, Liquidity (Finance), Capital gains tax

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