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Published: 05 February 2014

240 Pages

6-1/8 x 9-1/4 inches

ISBN: 9780199359752

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Bookseller Code (06)

Fixing U.S. International Taxation

Daniel N. Shaviro

  • Offers a major rethinking of basic international tax policy principles
  • Provides a clear conceptual overview of U.S. international tax law and international tax policy thinking over the last 50 years
  • Explains main incentive effects created by the U.S. international tax rules
  • Addresses the current fundamental theoretical mis-framing of crucial questions, issues, and distinctions in international tax law
  • Proposes both radical and modest changes to improve the international tax system on multiple levels

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