Evaluating Policy Options
{"Image DocumentName": "Evaluating Policy Options", "Image ImageDescription": "Neutrality/ Economic Efficiency. Simplicity/Administrability. Alleviation of Double Taxation. Revenue. Per-country limit. Promote capital export neutrality with respect to low-tax country investment? Would add complexity for taxpayers with operations in many countries; would likely need a look-through rule and loss rules. Potentially not entirely. Would likely raise revenue because of effect on cross-crediting? Pooling. Would appear to promote capital export neutrality. Would add further complexity. Would raise revenue. Item-by-item. Would promote capital export neutrality. Would add complexity as compared to current regime; administrative feasibility? Yes. Would likely raise revenue because would prohibit cross-crediting/averaging. Deduction only. Would promote national neutrality Would be simpler than current system; need for renegotiation of U.S. tax treaties? Not entirely. Would likely raise. revenue.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}