Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

[摘要] This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.

[发布日期] 2003-11-19 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Business;Corporation taxes;Depreciation and amortization;Finance;Investments - U.S.