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Work by Geronimus cited in account of Serena Williams' maternal health complications

Alexander and Massey compare outcomes for children whose parents did and did not take part in Great Migration

Geronimus on pushing past early dismissal of her weathering hypothesis

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AA named 2018 Best Place to Live in America (out of 100 cities)

Remembering Jim Morgan, founding member of ISR and creator of the PSID

1/17/18: ISR screening and discussion of documentary "Class Divide" at Michigan Theater

Bailey et al. find higher income among children whose parents had access to federal family planning programs in the 1960s and 70s

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Mon, Jan 22, 2018, noon: Narayan Sastry

Foreign Income and Domestic Deductions

Archived Abstract of Former PSC Researcher

Hines, James. 2008. "Foreign Income and Domestic Deductions." National Tax Journal, 61(3): 461-475.

To what extent should taxpayers deduct expenses incurred domestically that contribute to foreign income production? It is widely believed that if the home country does not tax foreign income, then it also should not permit deductions for that portion of domestic expenses attributable to earning foreign income. This prescription is, however, inconsistent with the decision to exempt foreign income from taxation in the first place. The paper shows that, for any system of taxing foreign income, the consistent and efficient treatment is to permit domestic expense deductions for all expenses incurred domestically. This differs from the current U.S. regime, under which American firms were required to allocate more than $110 billion of domestic expenses against foreign income in 2004.

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