Document Type

Book Chapter

Publication Date

2009

Abstract

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.

Comments

Reprinted with the permission of Tax Analysts.

Available for download on Tuesday, January 01, 2019


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