Tag: ‘Rosanne Altshuler’

A Look at the Territorial Tax Systems in Four Countries Finds No Magic Bullets

By :: January 22nd, 2015

It is an article of faith among many tax reformers that the U.S. should shift from a worldwide tax system to a territorial regime in which U.S.-based multinational corporations pay U.S. tax only on their domestic income.  Such a step would reduce or eliminate tax on the dividends these firms receive from their foreign affiliates. […]

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Baucus Proposes International Tax Reform But Future Action Remains Uncertain

By :: November 19th, 2013

In an effort to jumpstart moribund tax reform efforts, Senate Finance Committee Chairman Max Baucus (D-MT) is suggesting major changes in the way U.S.-based multinational corporations are taxed on their overseas income. The plan is quite specific (even including legislative language and a 90-page technical summary) but it is not a formal proposal and leaves many […]

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A New Way to Address the International Tax Mess

By :: May 2nd, 2013

There may be no more vexing challenge in the Revenue Code than the taxation of foreign transactions of multinational companies. Most everyone agrees that the current system is a mess. And corporate tax reform is impossible without addressing international issues. Yet, this corner of the tax law is not only immensely complex but most proposed […]

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The Simpsons for Tax Wonks: The NTA Honors Joel Slemrod

By :: November 20th, 2012

Congratulations to University of Michigan tax economist Joel Slemrod for winning the National Tax Association’s Daniel M. Holland Medal for outstanding contributions to the study and practice of public finance. Joel, who is a member of the Tax Policy Center’s advisory board, is a terrific researcher and teacher. He’s been a great help to me […]

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