WorldCat Identities

McLure, Charles E.

Works: 173 works in 437 publications in 2 languages and 5,452 library holdings
Genres: Conference papers and proceedings  Case studies 
Roles: Author, Editor, Other, Creator
Classifications: HJ5715.U6, 336.2430973
Publication Timeline
Most widely held works by Charles E McLure
The value-added tax : key to deficit reduction? by C. E. (Jr.) McLure( Book )

13 editions published between 1972 and 1987 in English and Undetermined and held by 1,081 WorldCat member libraries worldwide

Updated discussion on the value-added tax system with reference to the business transfer tax from theoretical point of view considered
Must corporate income be taxed twice? : a report of a conference sponsored by the Fund for Public Policy Research and the Brookings Institution by Charles E McLure( Book )

16 editions published in 1979 in English and held by 814 WorldCat member libraries worldwide

In the USA the earnings of corporations are taxed twice: once as corporate income and after distribution to shareholders, as personal income. The 1970s have seemed a remarkable rise of interest in what is called integration of the personal and corporate income taxes - meaning relief from the present practice of double taxation. This book examines the administrative problems that integration presents and discusses the approaches that might be taken in dealing with them. The author first summarizes the arguments for and against integration and describes the various systems of relief from double taxation of dividends that have been adopted in Canada, France, West Germany, and the United Kingdom. Further he analyses some complex technical questions. His general conclusion is that any scheme for integrating taxes is likely to be beset by serious administrative problems
World tax reform : case studies of developed and developing countries by Michael J Boskin( Book )

14 editions published in 1990 in English and held by 397 WorldCat member libraries worldwide

Fiscal federalism and the taxation of natural resources by Charles E McLure( Book )

15 editions published between 1981 and 1983 in English and held by 368 WorldCat member libraries worldwide

Compilation of studies by various authors on taxation of natural resources with respect to federal-provincial relations
The State corporation income tax : issues in worldwide unitary combination by Jr McLure Charles E( Book )

8 editions published between 1984 and 1988 in English and German and held by 359 WorldCat member libraries worldwide

Proceedings of a conference on state corporate income taxes held at the Hoovers Institution, Stanford University, November 10-12, 1982
The Taxation of income from business and capital in Colombia( Book )

9 editions published between 1988 and 1990 in English and held by 214 WorldCat member libraries worldwide

Study on the taxation of income from business and capital after the 1986 tax reform in Colombian income tax for inflation adjustment with reference to alternative tax proposals
Economic perspectives on state taxation of multijurisdictional corporations by Charles E McLure( Book )

6 editions published in 1986 in English and held by 125 WorldCat member libraries worldwide

Compilation of papers and writings on unitary taxation and other issues in the state taxation of multijurisdictional corporations
Fiscal failure: lessons of the sixties by Charles E McLure( Book )

3 editions published in 1972 in English and held by 123 WorldCat member libraries worldwide

Influence of tax differentials on international competitiveness : proceedings of the Munich Symposium on International Taxation : papers by Charles E McLure( Book )

20 editions published between 1900 and 1990 in 3 languages and held by 120 WorldCat member libraries worldwide

"Proceedings of the VIIIth Munich Symposium on International Taxation."
Does sales-only apportionment of corporate income violate the GATT? by Charles E McClure( Book )

12 editions published in 2002 in English and held by 113 WorldCat member libraries worldwide

There has been a pronounced change in the formulas states use to apportion the income of multistate corporations from one that placed equal weight on payroll, profits, and sales to one that places at least half the weight on sales, and eight base apportionment solely on sales. This paper, which is intended to stimulate further analysis and debate, rather than provide a definitive conclusion, suggests that sales-only apportionment may violate the provisions of the General Agreement on Tariffs and Trade (the GATT) that prohibits export subsidies
Once is enough : the taxation of corporate equity income by Charles E McLure( Book )

3 editions published in 1977 in English and held by 111 WorldCat member libraries worldwide

Tax assignment in federal countries( Book )

10 editions published in 1983 in English and held by 110 WorldCat member libraries worldwide

Compilation of articles on how revenue sources should be divided among national and subnational levels of government. Articles deal with the following issues: the tax assignment problem, resource and business taxes and local revenues, tax assignment and revenue sharing in Brazil, India, Malaysia and Nigeria USA, Canada, Federal Republic of Germany, Switzerland and Australia
Tax reform and investment : will the US sneeze? will Canada catch cold? by Charles E McLure( )

6 editions published in 2005 in English and held by 90 WorldCat member libraries worldwide

This lecture reviews some of the recent changes in the way that income from capital is taxed and changes in academic thinking about how that income should be taxed. It also examines some of the options for reform that are under consideration in the United States, the likelihood that they would be adopted, the implications of such adoption for Canada, and the desirability of an option for Canada whether or not the United States were to adopt it. This examination looks only at structural aspects of tax reform conducted in a revenue neutral context, with a focus on the taxation of income from capital. Options considered include a federal sales tax, a consumption-based direct tax, other kinds of consumption-based taxes, and ad hoc adoption of components of a consumption-based tax
Integration of the income taxes : why and how by Charles E McLure( Book )

3 editions published in 1976 in English and held by 80 WorldCat member libraries worldwide

A status report on tax integration in the United States by Charles E McLure( )

4 editions published between 1978 and 1979 in English and held by 71 WorldCat member libraries worldwide

Recent years have seen considerable interest in the integration of the corporate and personal income taxes. Full integration, under which corporate-source income would be taxed only to shareholders, has significant economic advantages, but it suffers from severe practical difficulties. Some but not all of its advantages could be realized through dividend relief. Alternative means of providing dividend relief include a deduction for dividends paid, application of a lower corporate rate to distributed income than to retained earnings, and allowing shareholders a dividend-received credit for corporate taxes imputed to have been paid on their behalf. The proper treatment of tax preferences and international flows of corporate-source income raise important issues of tax administration and public policy. It is necessary, for example, to decide whether tax preferences are to be passed through to shareholders or nullified when preference income is distributed. Beyond that, "stacking rules" are required for the presumptive allocation of dividends between preference and taxable income. Further research on both economic effects and administrative feasibility is necessary for an adequate appraisal of integration
U.S. tax laws and capital flight from Latin America by Charles E McLure( )

9 editions published in 1988 in English and held by 67 WorldCat member libraries worldwide

The interplay between the tax laws of the United States and those of the countries of Latin America creates inducements for capital flight. Most Latin American countries tax only income originating within their boundaries. If other countries tax income of foreigners originating within their boundaries as heavily, there is no tax advantage to capital flight. Latin American countries thus depend on other countries for the prevention of tax-induced capital flight and the loss of public revenues, investment funds, and equity it implies. Income from a U.S. trade or business conducted by foreigners, including capital gains, is subject to U.S. tax. Capital gains on real estate and dividends are generally taxed, but it may be possible to reduce those taxes substantially. The United States does not tax most other capital gains realized by foreigners. Most interest income paid to foreigners is also exempt from U.S. tax. Thus U.S. tax laws help attract capital from Latin America. A solution to this problem does not seem likely. The United States seems unlikely to reverse its policies. Little is to be gained from adoption of a residence-based approach by Latin American countries. A more radical approach that might be more effective would be a switch to consumption-based direct taxation in which interest income is neither taxed nor allowed as a deduction. This would reduce the attraction of favorable U.S. tax treatment by making equally attractive treatment available at home, but raises troublesome issues of equity, the treatment of foreign investment, and transition
Taxes, saving, and welfare : theory and evidence by Charles E McLure( )

5 editions published in 1980 in English and held by 66 WorldCat member libraries worldwide

The purpose of this paper is to review theoretical analysis and results of empirical research on the effects of taxation on private saving and economic welfare. One basic conclusion of section II is that long-established results of theoretical analysis are often ignored or misunderstood by economists, as well as by policy-makers, and the lessons of more recent theoretical analyses of optimal taxation have been only dimly perceived. This generally inadequate conceptual state of affairs is mirrored in empirical analysis, the subject of section III, where it appears that the few serious scholars working at trying to untangle the effects of taxation on saving and welfare have not always been asking -- or even recognizing -- the "right"questions. But the problems of empirical analysis go beyond those that result from failure to frame the research question carefully. Limitations posed by inadequate data and econometric difficulties make it difficult even to arrive at a satisfactory answer to the wrong question
The incidence of Jamaican taxes, 1971-72 by Charles E McLure( Book )

7 editions published between 1976 and 1977 in English and held by 61 WorldCat member libraries worldwide

Tax policy lessons for LDCs and Eastern Europe by Charles E McLure( Book )

9 editions published in 1992 in English and held by 58 WorldCat member libraries worldwide

International aspects of dividend relief by Charles E, Jr McLure( )

5 editions published between 1979 and 1980 in English and held by 57 WorldCat member libraries worldwide

This article examines international aspects of the provision of relief from the double taxation of dividends that now occurs under the "classical" American system of taxing corporate income to both corporations and shareholders. It reviews recent American debate over integration and dividend relief, the systems of dividend relief now being used in Europe, and commonly accepted standards for judging international tax policy. These standards are employed in the appraisal of existing arrangements in Europe, possible alternative systems for international taxation in a world of dividend relief, and, using the European-American situation as an example, relations between countries with dividend relief and those with classical systems
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Audience level: 0.52 (from 0.36 for Integratio ... to 0.72 for Influence ...)

Alternative Names
MacLure, ...

MacLure, Charles E.

MacLure, Charles E. 1940-

Maklur Ml., Čarlʹz E. 1940-

Mc Lure, Charles E.

Mc Lure, Charles E. 1940-

McLure, C. E. 1940-

McLure, Charles 1940-

McLure, Charles E. 1940- Jr

McLure, Charles E. 1940- jun

McLure , Charles E. <jr.>

McLure, Charles E. Jr. 1940-

McLure, Charles E. jun. 1940-

McLure, Charles E. ml

McLure Jr., Charles E. 1940-

MkLoor, Charles E. 1940-

English (172)

German (3)