A Challenging Time for International Tax Policy

6 Pages Posted: 25 Jun 2012 Last revised: 14 Sep 2012

See all articles by Kimberly A. Clausing

Kimberly A. Clausing

UCLA School of Law; Peterson Institute for International Economics

Date Written: September 13, 2012

Abstract

This note shares a perspective on the current debate regarding a territorial tax system. One sentence of text has been revised to avoid confusing language in a prior draft.

Keywords: International Taxation

JEL Classification: H25

Suggested Citation

Clausing, Kimberly A., A Challenging Time for International Tax Policy (September 13, 2012). Available at SSRN: https://ssrn.com/abstract=2090216 or http://dx.doi.org/10.2139/ssrn.2090216

Kimberly A. Clausing (Contact Author)

UCLA School of Law ( email )

385 Charles E. Young Drive East
Los Angeles, CA 90095-0001
United States

HOME PAGE: http://law.ucla.edu/faculty/faculty-profiles/kimberly-clausing

Peterson Institute for International Economics ( email )

1750 Massachusetts Avenue, NW
Washington, DC 20036
United States

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