Fixing U.S. International Taxation

by Daniel N. Shaviro

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...

• Format: Hardcover
• Language: English
• ISBN: 019935975X
• ISBN13: 9780199359752
• Release Date: February 2014
• Publisher: Oxford University Press, USA
• Length: 240 Pages
• Weight: 0.95 lbs.
• Dimensions: 0.9" x 6.2" x 9.3"