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Fixing U.S. International Taxation$
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Daniel N. Shaviro

Print publication date: 2014

Print ISBN-13: 9780199359752

Published to Oxford Scholarship Online: April 2014

DOI: 10.1093/acprof:oso/9780199359752.001.0001

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Introduction and Overview

Introduction and Overview

(p.1) 1 Introduction and Overview
Fixing U.S. International Taxation

Daniel N. Shaviro

Oxford University Press

This introductory chapter first considers the core dilemmas in U.S. international tax rules. It examines five conceptual problems in the existing international tax policy literature: the problem of double and/or nontaxation; foreign taxes; multiple margins; the reliance on “alphabet soup” or the “battle of the acronyms”; and lack of conceptual integration between entity-level corporate taxation and the taxation of individuals. The chapter then proposes an approach towards better analysis of international tax policy issues, followed by a discussion of its main policy implications.

Keywords:   international tax policy, international taxation, tax rules, tax policy literature, income tax, tax law

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