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Fixing U.S. International Taxation | Oxford Scholarship Online
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Fixing U.S. International Taxation

Daniel N. Shaviro

Abstract

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. This book explains why neither of ... More

Keywords: international taxation, income tax, business tax, corporate tax, optimal tax policy, taxation policy, tax reform, public economics, economic globalization, multinational companies

Bibliographic Information

Print publication date: 2014 Print ISBN-13: 9780199359752
Published to Oxford Scholarship Online: April 2014 DOI:10.1093/acprof:oso/9780199359752.001.0001

Authors

Affiliations are at time of print publication.

Daniel N. Shaviro, author
New York University School of Law