Tax Notes, 2016
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.
Date of Authorship for this Version
international taxation, international tax policy, profit-shifting, corporate inversions
Shaviro, Daniel, "10 Observations Concerning International Tax Policy" (2016). New York University Law and Economics Working Papers. 445.