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Using Business Tax Cuts to Stimulate the Economy

This report discusses issues associated with the use of business tax subsidies. First, is fiscal policy appropriate? Second, how successful are subsidies likely to be and what form might they take to be most effective? Finally, what other consequences might flow from the use of business tax subsidies, especially if they are to be permanent?

Date: January 29, 2009

Creator: Gravelle, Jane G.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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The Foreign Tax Credit's Interest Allocation Rules

This report discusses the "worldwide" allocation of interest rule, which was a provision of the American Jobs Creation Act of 2004 (P.L. 108-357; the Jobs Act). The provision relates to the taxation of multi-national corporations and allows more generous rules for multinationals to use in allocating interest expense for purposes of the U.S. foreign tax credit.

Date: January 28, 2009

Creator: Gravelle, Jane G. & Marples, Donald J.