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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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The Global Welfare Perspective

The Global Welfare Perspective

Chapter:
(p.107) 4 The Global Welfare Perspective
Source:
Fixing U.S. International Taxation
Author(s):

Daniel N. Shaviro

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199359752.003.0004

This chapter examines the global welfare perspective on U.S. international tax policy. It argues that the global welfare approach is largely misguided, because the potential gains that are available through global cooperation are much more limited here than, say, in the field of international trade. Avoiding destructive interactions between countries' tax systems depends more on countries' unilateral incentives than on the prospects for mutual forbearance in pursuit of a greater common good.

Keywords:   international tax policy, tax law, tax rules, global welfare approach, income tax, tax systems, corporate tax

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