Loading...

Buy a taxation research paper chicago academic writing from scratch


Essay writing service essays uk help uk best essays

write from scratch check each paper for plagiarism Such principles lead to a rewarding outcome: you get a correctly-formatted paper with well thought-out content and polished grammar.Moreover, our English-speaking writers make sure that every order has original content and a proper structure.

As a result, you get a great deal of free time and completed homework This paper examines how changes to the individual income tax affect long-term economic growth.   from a truly revenue-neutral reform should be zero..As a result, you get a great deal of free time and completed homework.

Why is it better to see essay samples before you order a paper? Seeing is believing, as people often say.When you order an academic paper, it’s always better to be sure of the writing quality of the papers you are going to buy The Burden of Taxation in the United States and Germany Federal nbsp.When you order an academic paper, it’s always better to be sure of the writing quality of the papers you are going to buy.Sometimes advertising is not enough to help students understand whether they are choosing the right academic service or not.For this reason, you can see writing examples by our academic writers.

You can even use this information to compose your own paper.No matter how many pages in your order and what’s the sum you need to pay, seeing the essays with your own eyes will increase your certainty in our quality of services.Such an approach makes sense when ordering any paper: an essay, research paper, term paper, book review, or a dissertation.

Downloading sample essays created by our academic specialists is a good way to make sure our writing company deserves your trust.

How can I get a free essay sample? Consider the practical side of our writers’ work.There’s a number of essays completed by them.The samples are of different formats, disciplines, and academic levels.Click on the one you like to view the most.Read it and judge the writing competence of our academic helpers.

Download the sample completed in APA\MLA, or other writing style you need.Compare the way we write for high school and master’s degree work.Want to find out more about our writers? Read about their skills and professional competence in the section Our Writers.Get a Quote for Your Order: Fill out a short inquiry form to find out the price quote for your paper.

Get a confirmation that we will be able to complete the order with your specific requirements and instructions, especially when your order is a dissertation or a thesis.We will contact you back in regards to your inquiry via the phone number you specify in the form as well as with a confirmation letter to your e-mail address approximately 15-20 minutes after you send us your inquiry.Calculate the price of your order Confidentiality & Authenticity Guaranteed! Using our website means keeping your personal information secure.We neither disclose nor provide your private data or credentials to any third parties.Anonymity and confidentiality are our top priorities and thus they are carefully preserved.

The authenticity of our custom writing is ensured.All of our papers have a one-time value and are used solely for students’ personal purposes.We never reuse any part of previously-written academic assignments and always double-check them for plagiarism.We do not drop HARD or BIG assignments Flexible pricing and great discounts Is legitimate essay writing service? Yes.Custom writing help is not prohibited by any university or college.

It’s a 100% legal way of getting professional assistance with paper writing.Hiring writers from an essay writing company is in many ways similar to consulting a tutor – we help you solve writing issues at hand.

Owen zidar the university of chicago booth school of business

How to legally use an academic paper you can read here.How can I be sure your writing service is not a scam? We understand that a shade of mistrust has covered the paper writing industry, and we want to convince you of our loyalty.Apart from high-quality services, we offer: The chances of students to boost writing skills in a quick and effective way .

Apart from high-quality services, we offer: The chances of students to boost writing skills in a quick and effective way.

The opportunity to manage studies and free time in an enjoyable manner.The possibilities to improve overall academic performance.Our custom writing company has been working for more than 12 years and always puts quality and clients’ needs first Get a custom taxation law term paper 30 days Writing from scratch CBE American   Best websites to get an taxation law term paper Editing Chicago College Freshman   taxation law term paper double spaced 17875 words Academic Senior   a valedictory research paper on a liaison be ecclesiastic on the students ballot,  .Our custom writing company has been working for more than 12 years and always puts quality and clients’ needs first.Our operations are legally documented, we are easily accessible online and offline, and you can always contact us if you have any questions.Where is your company located? is a London-incorporated academic assistance company One Freelance Limited with the official address 37 Warren Street, London, United Kingdom W1T 6AD.

However, our support teams are located in Ukraine and Latvia, and our academic writers can be found worldwide.If you wish to get in touch with us, call free at 1-855-655-4828.Our writing company offers a fast service with an 8-hour deadline for orders up to master’s level.

Make sure to specify the deadline in the order form and our writers will write a paper within the indicated timeslot.Just proceed to submit your requirements here.Who will work on my paper sample? Once you order a custom written essay, our managers will assign your order to the most well-suited writer, who has the best skills and experience for preparing your specific assignment.You can also request one of these extra features: Choose the Samples option – study 3 randomly-provided pages from orders that have been written by the assigned writer.Request a specific writer – choose a writer from the dropdown list in the order’s form (optional for returning customers).

You can be sure that your custom writing order will be accomplished by one of our 400+ professional academic writers.They all pass a series of tests to prove their writing prowess and hold the reputation of being the most professional in the industry.Want to make sure writer's skills match your needs? Get more details on how to choose the appropriate author.What if I’m dissatisfied with the paper I get? The average quality score at our professional essay writing service is 8.The high satisfaction rate is set by our Quality Control Department, which checks all papers before submission.The final check includes: Compliance with initial order details.If for some reason we happen to leave a mistake unnoticed, you are invited to request unlimited revisions of your custom-written paper.

For more information, check our Revision Policy.We will do our best to make your experience with enjoyable.There are strong reasons why your cooperation with our Essay Writing Service cannot be regarded as cheating.When turning to custom writing services for help, it is important to ask yourself whether what you are doing is ethical.Our answer is: "It all depends on the company you are using".

With , you pay for efficient academic assistance and receive legal service for your money.It is just as if you were getting help from a third party to fix your computer, or pay a tutor to improve your writing skills.It is absolutely ethical and cannot be regarded as cheating to get academic assistance from , as long as you use the model paper as a template for your own writing and properly cite the original.Most students turn to our academic writing service when they have difficulty trying to complete a certain challenging academic task, whether it's writing a research paper, an essay on a specific topic, a term paper, a book report or some other task.

Custom writing service order custom essay term paper research nbsp

So, if this is the case with you as well, and you want to get a high grade but need help with understanding the task and arranging the content for your paper, it is only reasonable to ask for help from qualified personnel in the sphere of academic writing.

Our experts will provide you with a plagiarism-free paper in accordance with the instructions you submit, and this will serve as a perfect guide for your own work.We would like to put specific emphasis on the fact that the content you receive from is completely original, and has been written exclusively for your specific needs and requirements The Centre for Business Taxations's annual academic symposium will be held   Faculty & Research   Working papers · Journal articles · Book chapters · Books · Policy papers   Discussant: Irem Guçeri, Oxford University Centre for Business Taxation   Danny Yagan, UC Berkeley and Owen Zidar, University of Chicago..We would like to put specific emphasis on the fact that the content you receive from is completely original, and has been written exclusively for your specific needs and requirements.

It is a product you have not stolen from anyone but have purchased for a fair price, just like you would buy a meal at a restaurant that was custom-cooked for you and you only.The paper you receive will NEVER be used again or submitted to anybody else research assistance, and the USC Law School for financial support.   Most academic writing on the gift and estate tax (which I hereafter shorten to the “estate tax”)   The history of the estate tax suggests that whenever its burdens get too high as   and zero brackets of the tax, leaving a supplemental cash-flow tax to effect  .The paper you receive will NEVER be used again or submitted to anybody else.With this firm guarantee in your hands, you have every reason to regard using our service as absolutely safe and secure.

There can be various obstacles that make it impossible for you to cope with an assignment on your own antoniorubio.net/paper/help-me-do-custom-paper-128-pages-35200-words-british-12-hours-without-plagiarism.There can be various obstacles that make it impossible for you to cope with an assignment on your own.You could have been sick and missed the class when the task was explained in detail, or you urgently have to work and simply don't have enough time to dedicate to writing.When you do not want these obstacles to influence the quality of your work, you need to get assistance from a service you can trust.website is your a reliable partner for writing custom papers and getting them done before the deadline.We entered the custom essay writing industry as an essay writing service over ten years ago and, since then we have been strongly committed to delivering only high quality custom written essays, term papers, research papers and other written assignments, to satisfy all the customers who buy custom papers from our website.

Our services The Burden of Taxation in the United States and Germany After 35 years without significant changes to the federal tax code in the United States, tax reform is back on the legislative agenda.Both the congressional Republican delegation (the House GOP) and the Trump administration (the administration) have released draft proposals for tax reform.And both focus heavily on reform of corporate income taxation.The reason for this is quite simple: Increased globalization has made it easier for multinational enterprises to shift their reported profits around the world in order to pay less in taxes.This has led to concerns about the erosion of the U.

corporate tax base, with reductions in corporate tax rates (as well as a move from a residential to a destination-based tax system) seen as one way of encouraging corporations to pay taxes here.Still, the proposals remain quite controversial.Although both Republican proposals have consistently argued that U.corporate tax rates are among the highest in the developed world, critics have pointed out that few corporations seem to pay tax at these rates.For example, Senator Elizabeth Warren has said, “It’s not that taxes are far too high for giant corporations, as the lobbyists claim.No, the problem is that the revenue generated from corporate taxes is far too low.” Warren cited a White House study showing that while corporate taxes accounted for roughly 30% of tax revenue in the 1950s, they account for less than 10% today.In this Chicago Fed Letter, we aim to shed light on this debate by providing estimates of the tax burden faced by American corporations, noncorporate businesses, and households, and by comparing them with similarly constructed estimates for Germany, a country that has attracted a great deal of attention from the administration.

Our data span the period from 2000 to the present and also include forecasts of how this burden is expected to evolve over time.In the case of the United States, we present forecasts of how the tax burden would evolve under the current tax regime and how it would vary under the Republican proposals.We focus mainly on the congressional Republican plan, both because it is more concrete and because it has been subject to more analysis, although we point to differences in the administration plan as we proceed.We take no stand on the effects of these proposed reforms on the budget deficit and accumulation of debt, instead focusing on the effect on tax rates in the immediate future.We choose to focus on Germany as our country of comparison for several reasons.

have similar service-oriented economies with sizable industrial sectors (though Germany’s industrial sector is about 50% larger relative to gross domestic product GDP 2 ).Second, members of the administration have consistently singled out Germany for comparison, chiefly on account of its large trade surpluses.3 Third, German finance minister Wolfgang Sch uble has commented favorably on U.

Write my research paper taxation confidentially 46 pages / 12650 words american mla us letter size

tax reform plans, saying in an interview that “U.corporate tax rates are among the highest in the world,” and that “if the United States lowers its corporate taxes to European or international levels that won’t bother me a bit.

” 4 Lastly, this comparison provides an excellent example of the difficulties involved in comparing taxes across countries more generally Best websites to get a research paper taxation Undergrad. (yrs 1-2) 4 days single spaced US Letter Size.” 4 Lastly, this comparison provides an excellent example of the difficulties involved in comparing taxes across countries more generally.

In particular, comparisons of national government tax rates can be quite misleading in federal countries like Germany and the U., 5 and tax rate data can be misleading due to deductions and details such as dividend imputation, which Germany struck from its tax code at the beginning of the millennium The Vita includes a chronological list of all papers, with links and citation information.   The Research link will take you to all my academic writing, including   For everything else you'll have to buy the book or e book.   Michelson-Morley, Fisher, and Occam: The Radical Implications of Stable Inflation at the Zero Bound  ., 5 and tax rate data can be misleading due to deductions and details such as dividend imputation, which Germany struck from its tax code at the beginning of the millennium.is a relatively lightly taxed country, with an average tax burden that is lower than Germany’s by more than 10% of GDP.7 Second, in the United States, consumption, labor income and capital income (that is, business and property income) all face a lower tax burden than in Germany how to purchase an computer science essay double spaced American 1 hour.7 Second, in the United States, consumption, labor income and capital income (that is, business and property income) all face a lower tax burden than in Germany.Third, the low tax burden on capital income in the United States is driven by low taxes on personal income, and not, for the most part, by lower taxes on business and property income per se.

corporate taxes generate more revenue as a share of corporate income, and hence may be viewed as more burdensome, than German corporate taxes, thus creating a greater incentive for U.corporations to shift profits to low-tax jurisdictions.

Fourth, as their proponents have argued, the GOP proposals would likely lower the U.corporate tax burden to a level more in line with that of OECD nations such as Germany.Fifth and finally, effective average tax rates on corporate profits are significantly below statutory tax rates in both the United States and Germany, illustrating the danger of simple comparisons of statutory tax rates alone.Overall tax burdens in OECD nations, 2014 Note: Including social security contributions.Source: Organisation for Economic Co-operation and Development (OECD).An overview of taxation in Germany and the United States Is the United States a low-tax nation? In an aggregate sense, and compared to other developed economies, the answer is unambiguously yes.To illustrate this, figure 1 plots the ratio of total tax revenue (from all sources and across all levels of government) to gross domestic product for all OECD countries in 2014.is marked in blue and, with an overall tax burden at just over 25%, is evidently the fourth-lowest-tax nation in the current OECD and the lowest of the OECD’s original members.Germany, on the other hand, is a slightly above-average-tax-burden country, taking about 37% of GDP in total tax revenue (compared with the OECD average of 34%).and Germany Notes: Including social security contributions.) and 2017 (Germany) onward are projected.

Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development; Congressional Budget Office; Tax Policy Center, Urban Institute and Brookings Institution; and Macroeconomic Policy Institute, D sseldorf, Germany.and Germany and shows that these patterns have been very stable from 2000 to the present.Since 2000, tax revenue in Germany as a fraction of the economy has been almost 50% larger than in the U.

Figure 2 also includes forecasts of the tax burden out to 2020 under both the existing tax system (according to Congressional Budget Office CBO estimates) and the House GOP tax reform plan (using forecasts from the Urban–Brookings Tax Policy Center).As shown, under the GOP plan, the average tax burden for the U.Thus, the conventional wisdom is correct: At this broad level, the United States is a relatively low-tax nation.The composition of tax revenue across the two economies is also very different.Figure 3 records the total amounts of tax revenue raised split into major categories for both 2010 and 2015, as well as forecasts of the same split in 2020 under current arrangements for Germany and under the House GOP plan for the U.As shown in figure 3, panel B, much of the higher tax revenue in Germany comes from a national value-added tax (VAT), which accounted for almost one-third of overall revenue raised in 2010.

Total taxes on consumption accounted for nearly half of revenue in 2010 and are expected to account for more than two-fifths of revenue by 2020.sales taxes account for roughly 10% of total revenue—all of which is collected by state and local governments—with less than one-fifth of revenue coming from consumption taxes in total.

John h cochrane homepage chicago booth

The other large differences come from taxes on business income and property.

Taxes on real estate property have accounted for more than one-eighth of U.tax revenue in this period compared with around 4% in Germany Academic Symposium 2018 Oxford University Centre for Business nbsp.tax revenue in this period compared with around 4% in Germany.

Corporate taxes account for a larger share of revenue in the U., even when Germany’s municipal “trade tax” is included (see next section); though if we look only at the federal tax, the difference is starker still: 9% of total U Where to find a college research paper taxation cheap single spaced Platinum 8 hours Business., even when Germany’s municipal “trade tax” is included (see next section); though if we look only at the federal tax, the difference is starker still: 9% of total U.revenue compared with 3% of German revenue in 2015.Corporate income tax revenue would fall considerably under the House GOP plan—by 2020, federal corporate taxes would account for about 7% of revenue.The above data refer to revenue raised and not directly to tax rates.

This is deliberate: Average effective rates of taxation are often much lower than statutory rates due to deductions and other complicating factors (such as dividend imputation).Nonetheless, for comparative purposes, figure 4 plots official tax rates on consumption (sales and value-added taxes) and the highest marginal tax rates on corporate profits and individual income.The figure shows that tax rates in the U.have remained roughly constant this millennium, while in Europe the top marginal tax rates on both corporate and personal income have trended steadily downward.

In Germany specifically, the nominal corporate tax rate (including trade tax) has decreased from 50% in 2000 to 30% in 2017.The composition of tax revenue Note: Excluding social security.Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development; Congressional Budget Office; Tax Policy Center, Urban Institute and Brookings Institution; German Federal Finance Ministry; German Federal Statistical Office; and Macroeconomic Policy Institute, D sseldorf, Germany.Next, we present estimates of the tax burden organized by the type of income being taxed.

We distinguish three broad categories: taxes on the compensation of employees, on consumption, and on “capital” defined as property and business income, including corporate profits.and European UnionNotes: Averaged across member countries.

Rates include taxes at all levels of government.Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development, Tax Foundation, and EU Taxation and Customs Union.assumes revenue changes from House GOP plan, beginning in 2017.Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development; Congressional Budget Office; Tax Policy Center, Urban Institute and Brookings Institution; German Federal Finance Ministry; German Federal Statistical Office; Macroeconomic Policy Institute, D sseldorf, Germany; and U.The tax burden on capital The owners of capital are taxed in many ways.Some taxes, such as most property taxes, are imposed directly on the value of owners’ assets, while others, such as capital gains taxes, tax income accruing to capital.Sometimes this income is taxed twice: once when earned as profits by a corporation and a second time when earned as dividends by an individual.We set out to measure all of these tax revenues and compare them with an estimate of returns to capital in the economy.

Specifically, we begin with corporate tax revenue and then add an estimate of tax revenue from capital income on individual tax returns.Internal Revenue Service and the German Federal Finance Ministry to split income tax receipts between wage taxes and other personal income taxes.

Taxes on capital gains and property are also included.

The totals are then divided by gross operating surplus from the national accounts to get a measure of the average tax burden.Taxes on capital came in at around 23% and 27% of gross capital income in 2015 for the U.

Whereas this burden is expected to remain constant for Germany, it is expected to decline somewhat for the U.

Where to buy an research paper taxation apa 9 days double spaced us letter size

by 2020 if the House GOP plan becomes law.

The composition of capital tax revenue is also quite different.In Germany, a greater proportion (more than half) comes from federal taxes on individual business income, while in the U His research analyzes the effect of taxes on firm and worker location decisions, the   In addition to his research and academic writings, he has written for The  .In Germany, a greater proportion (more than half) comes from federal taxes on individual business income, while in the U.

a larger share (more than one-third) comes from property taxes.The federal corporate tax also accounts for a considerably larger share of capital tax revenue in the U Our experienced essay writers are ready to write quality custom UK essays for you any time you need. Essay writing   The benefits of using our academic paper writing service. Save time; Improve your results; Find more extensive sources; Get help with research. Get a Quote   All papers are written from scratch. On-Time  .

The federal corporate tax also accounts for a considerably larger share of capital tax revenue in the U.

The picture is complicated somewhat by state corporate taxes in the U Our experienced essay writers are ready to write quality custom UK essays for you any time you need. Essay writing   The benefits of using our academic paper writing service. Save time; Improve your results; Find more extensive sources; Get help with research. Get a Quote   All papers are written from scratch. On-Time  .The picture is complicated somewhat by state corporate taxes in the U.and the local trade tax in Germany, which is a municipal tax on corporate and noncorporate business income.Corporate income comprises over 60% of the German trade tax’s base, considerably more than the 20% to 25% of U.

nonfederal business income taxes owing to corporate income.This complication illustrates the importance of looking beyond federal tax rates when comparing tax burdens across countries.Tax burdens on corporate income in the U.

assumes revenue changes from House GOP plan (black line), shown against the CBO baseline under current policy (blue).Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development; Congressional Budget Office; Tax Policy Center, Urban Institute and Brookings Institution; German Federal Finance Ministry; German Federal Statistical Office; Macroeconomic Policy Institute, D sseldorf, Germany; and U.

Although the tax burden on total capital income is lower in the U.than in Germany, we are especially interested in taxes on corporate income as this form of capital income is easier to shift between tax jurisdictions.

We plot corporate tax revenue as a fraction of corporate income for both countries in figure 6.We see that the overall tax burden on U.corporations was just under 20% in 2015, compared with less than 15% in Germany, even after including municipal trade taxes on corporations; that is, the tax burden on corporations in the U.tax system, the CBO estimates that the corporate tax burden will rise to over 20% by 2020.Under the GOP tax plan, the tax burden would fall to around 15% by the same year.

If the border adjustment tax is not implemented, which seems plausible given its omission from the administration’s plan, the corporate tax burden would fall to roughly 9%.8 In Germany, the current federal corporate income tax burden is on the order of 6%.When municipal trade taxes are included, the tax burden rises to about 13%, a figure that is expected to grow slightly by 2020.Notably, in both countries, the corporate tax burden—the effective average tax rate on corporate income—is considerably less than the statutory corporate tax rate.

corporations do face a higher tax burden than German corporations.However, comparisons looking at federal statutory corporate income tax rates are misleading, both because effective tax rates are well below statutory rates and because they ignore taxation of corporations at lower levels of government, which is, at least in Germany, quite substantial.Consistent with its proponents’ claims, the GOP plan would likely bring the U.’s corporate tax burden into line with that of Germany.However, it would reduce the overall tax rate on capital income even further below that of Germany.and Germany Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development; Congressional Budget Office; Tax Policy Center, Urban Institute and Brookings Institution; German Federal Finance Ministry; German Federal Statistical Office; Macroeconomic Policy Institute, D sseldorf, Germany; and U.The tax burden on labor Next, we examine the tax burden on labor.As before, we attribute individual income tax revenue to labor in proportion to its share of taxable income.

Read free essay samples provided by customwritings com

To this we add data on both employer and employee contributions to social security, and we compare the result to the tax base of labor income defined as the sum of wages, salaries, and employers’ social security contributions from the national accounts.As shown in the figure, the overall tax burden on wages is roughly 17% higher in Germany than in the U.While social security contributions (employer and employee) account for less than half of the U Where to order a taxation research paper Bluebook 24 hours Standard 142 pages / 39050 words.

While social security contributions (employer and employee) account for less than half of the U.

wage tax burden, they account for more than two-thirds in Germany.The burden of other wage taxes, however, is slightly higher in the U Feel free to read the following sample essays written by academic experts at   customers with quality writing from scratch according to all their instructions.   Paper title: Placing Taxes on Junk Food and Fatty Snacks: Can we tax people healthy?   paper: an essay, research paper, term paper, book review, or a dissertation..The burden of other wage taxes, however, is slightly higher in the U.The GOP tax plan would have only a marginal effect on the wage tax burden: Though it would lower the top marginal rate from 39.6% to 33%, it would also repeal nearly all itemized deductions (with the exception of charitable and mortgage interest) and is hence estimated to have little effect on total revenue raised from labor income.The tax burden on consumption Taxes on consumption add to the burden of taxation on individuals by increasing the (after-tax) prices of goods and reducing the spending power of after-tax income antoniorubio.net/report/get-ecology-report-premium-us-letter-size-writing-from-scratch-plagiarism-free.The tax burden on consumption Taxes on consumption add to the burden of taxation on individuals by increasing the (after-tax) prices of goods and reducing the spending power of after-tax income.Therefore, taxes on consumption should be included in any cross-country comparison of tax burdens.To calculate the tax burden on consumption, we total the revenue raised from consumption taxes, including but not limited to sales taxes and value-added taxes, and compare it with the value of final consumption expenditure of households from the national accounts.

In 2015, Germany’s consumption tax burden was over 18%, compared with under 7% for the U.

As noted earlier, the VAT alone accounted for 31% of Germany’s tax revenue in 2015, while sales tax accounted for 10% of the U.Furthermore, Germany’s VAT generates federal tax revenue, while in the U.

, sales taxes are only collected by state and local governments.federal government must rely almost entirely on income tax for revenue.

Hence, also, the consumption tax burden will not be affected by the House GOP plan.and Germany Sources: Authors’ calculations based on data from the Organisation for Economic Co-operation and Development.

Conclusion Globalization brings both costs and benefits.One of the costs is that it reduces the ability of a country to tax income earned by multinational corporations that can shift production between countries in order to lower their tax bills.As a consequence, governments around the world have been examining ways to deter such profit-shifting.One way to deter profit-shifting is to reduce international differences in corporate tax rates.This is a large part of the rationale for the corporate tax reduction embodied in the House GOP and administration tax reform plans.

The House GOP plan for border adjustments goes further and would systematically eliminate most forms of corporate tax evasion (especially corporate inversions).If passed, corporate tax reform would likely benefit the U.as it would stabilize the tax base; and it may also encourage other countries to introduce similar measures in their own tax codes.Notwithstanding the high tax burden on corporate income, the overall tax rate on capital income is low.And we find that the House GOP plan would reduce the overall tax burden on capital income further below that of Germany.Congress does not pass corporate tax reform, other alternatives for deterring profit-shifting will need to be explored.These might include the possibility of ending the corporate tax deductibility of interest and license fee payments (both are major tax evasion vehicles), which has been discussed in both the U.1 Barney Jopson and David Crow, 2015, “Wall Street critic Elizabeth Warren slams tax reform plans,” Financial Times, November 18.