Economics of Special Privilege and Rent Seeking

This book analyzes the disparities both between federal statutes & regulations, & regulations & administrative practices, in two highly controversial areas of corporate tax policy: intra-company transfer pricing & intangible asset valuations. It addresses issues that can mean hundreds of millions of dollars to individual corporations, & a significant fraction of the federal government's revenue base. Tax practitioners & consultants who are understandably frustrated in their efforts to divine the IRS's reasoning in transfer pricing & valuation issues will find the book very useful. It will also find an audience among elected representatives, other public officials, & tax lobbyists in the process of evaluating existing corporate tax policy or formulating alternative tax policies. In addition, the book is a useful reference for academics studying international taxation, public finance, & treaty compliance.Tullock, Gordon is the author of 'Economics of Special Privilege and Rent Seeking' with ISBN 9780792390114 and ISBN 0792390113.