AEI is rereleasing some of its most prescient and groundbreaking works from its earliest thinkers and innovators. These books, part of a series called AEI Classics, are available for download as Adobe Acrobat PDFs.
This title is currently out of print, but the full text is available in Adobe Acrobat PDF format, and online booksellers sometimes have used copies available. See links below.
The rules governing the taxation of foreign business income are among the most complex in the Internal Revenue Code. They also impose a significant burden on U.S. multinational corporations, which incur substantial planning costs in their efforts to minimize the U.S. tax on repatriated profits. This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes. The dividend exemption plan outlined in this study would simplify the current system and, contrary to widespread concern, would likely produce an increase in tax revenue and would not encourage investment in low-tax locations.
In Making a Killing: The Deadly Implications of the Counterfeit Drug Trade, AEI resident fellow Roger Bate analyzes the burgeoning international trade in counterfeit drugs and recommends steps that governments and law enforcement agencies could take to stop it.
The promise of "healthy aging" offers significant opportunities for economic growth and development for Europe in the decades ahead--if governments and citizens are willing to grasp them.
