The magnitude of current and projected U.S. budget deficits makes it appropriate for the government to cast its net wide in seeking new revenue sources. In doing so, however, there is the danger of misconstruing the role of domestic taxation in a global economy, and thereby designing a tax reform proposal with significant protectionist elements.
Publication Information & Recommended Citation
Hines, James R., Jr. "Protectionist Pitfalls in U.S. Tax Reform." In Toward Tax Reform: Recommendations for President Obama's Task Force, 48-50. Falls Church, VA: Tax Analysts, 2009.
Available for download on Tuesday, January 01, 2019