How Long to Read An Assessment of Global Formula Apportionment

How Long Does it Take to Read An Assessment of Global Formula Apportionment?

It takes the average reader and 41 minutes to read An Assessment of Global Formula Apportionment by Ruud A. de Mooij

Assuming a reading speed of 250 words per minute. Learn more

Description

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative to the current international tax regime that is based on separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the direct revenue implications for individual countries under alternative formulas. The distributional effects across countries are found to be large, reflecting major discrepancies between where profits are currently attributed and where factors of production are located or sales take place. The largest losses appear in investment hubs (i.e. countries with a disproportionate ratio of foreign direct investment to GDP), while several large advanced countries are likely to gain. Developing countries gain most likely if employment receives a large weight in the formula; they also tend to benefit, on average, from a formula based on sales by destination.

How long is An Assessment of Global Formula Apportionment?

An Assessment of Global Formula Apportionment by Ruud A. de Mooij is 41 pages long, and a total of 10,291 words.

This makes it 14% the length of the average book. It also has 13% more words than the average book.

How Long Does it Take to Read An Assessment of Global Formula Apportionment Aloud?

The average oral reading speed is 183 words per minute. This means it takes and 56 minutes to read An Assessment of Global Formula Apportionment aloud.

What Reading Level is An Assessment of Global Formula Apportionment?

An Assessment of Global Formula Apportionment is suitable for students ages 8 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy An Assessment of Global Formula Apportionment?

An Assessment of Global Formula Apportionment by Ruud A. de Mooij is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.

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