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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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What Is to Be Done?

What Is to Be Done?

(p.179) 6 What Is to Be Done?
Fixing U.S. International Taxation

Daniel N. Shaviro

Oxford University Press

This chapter discusses the overall implications of the preceding analysis for U.S. international tax policy. First, it shows how and why dispensing with entity-level income taxation would ease or even eliminate most of the problems that this book has discussed. Second, it turns to the question of how U.S. international tax policy might be more marginally improved if entity-level corporate income taxation remains the system's lodestar (or millstone).

Keywords:   international tax policy, tax law, tax rules, income tax, corporate tax

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