10 Observations Concerning International Tax Policy

7 Pages Posted: 9 Jul 2016 Last revised: 22 Jul 2016

See all articles by Daniel Shaviro

Daniel Shaviro

New York University School of Law

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

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

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

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