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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

Chapter:
(p.1) 1 Introduction and Overview
Source:
Fixing U.S. International Taxation
Author(s):

Daniel N. Shaviro

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199359752.003.0001

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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