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Fixing U.S. International Taxation (Hardcover)
Loot Price: R2,548
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Fixing U.S. International Taxation (Hardcover)
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International tax rules, which determine how countries tax
cross-border investment, are increasingly important with the rise
of globalization, but the modern U.S. rules, even more than those
in most other countries, are widely recognized as dysfunctional.
The existing debate over how to reform the U.S. tax rules is stuck
in a sterile dialectic, in which ostensibly the only permissible
choices are worldwide or residence-based taxation of U.S. companies
with the allowance of foreign tax credits, versus outright
exemption of the companies' foreign source income. In Fixing U.S.
International Taxation, Daniel N. Shaviro explains why neither of
these solutions addresses the fundamental problem at hand, and he
proposes a new reformulation of the existing framework from first
principles. He shows that existing international tax policy
frameworks are misguided insofar as they treat "double taxation"
and "double non-taxation" as the key issues, conflate the distinct
questions of what tax rate to impose on foreign source income and
how to treat foreign taxes, and use simplistic single-bullet global
welfare norms in lieu of a comprehensive analysis. Drawing on tools
that are familiar from public economics and trade policy, but that
have been under-utilized in the international tax realm, Shaviro
offers a better analysis that not only reshapes our understanding
of the underlying issues, but might point the way to substantially
improving the prevailing rules, both in the U.S. and around the
world.
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