10 Observations Concerning International Tax Policy
7 Pages Posted: 9 Jul 2016 Last revised: 22 Jul 2016
Date Written: May 12, 2016
Abstract
This is a slightly revised version of a lunch talk that the author gave at the National Tax Association’s 46th Annual Spring Symposium on May 12. It addresses, among other topics, why there is so little consensus regarding international tax policy, and what lessons we learn from the recent wave of inversions by U.S. companies
Keywords: international taxation, international tax policy, profit-shifting, corporate inversions
JEL Classification: H20, H21, H25
Suggested Citation: Suggested Citation
Shaviro, Daniel, 10 Observations Concerning International Tax Policy (May 12, 2016). Tax Notes, 2016, NYU Law and Economics Research Paper No. 16-25, Available at SSRN: https://ssrn.com/abstract=2805059
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