Daunting Fiscal and Political Challenges for U.S. International Tax Reform

Shay, Stephen

Abstract

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Daunting Fiscal and Political Challenges for U.S. International Tax Reform

Stephen E. Shay

Harvard Law School

December 1, 2012

66 Bull. Intl. Taxn. 4/5 (2012), Journals IBFD
Harvard Public Law Working Paper No. 12-20

Abstract:
This article reviews fiscal and political challenges to agreement on U.S. tax reform. Due to current U.S. budget deficits, fiscal structure and political gridlock, the challenges to finding common ground on a broad tax reform or a separate international tax reform are daunting.

Number of Pages in PDF File: 8

Keywords: International, Taxation

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Date posted: May 17, 2012 ; Last revised: October 20, 2012

Suggested Citation

Shay, Stephen E., Daunting Fiscal and Political Challenges for U.S. International Tax Reform (December 1, 2012). 66 Bull. Intl. Taxn. 4/5 (2012), Journals IBFD; Harvard Public Law Working Paper No. 12-20. Available at SSRN: http://ssrn.com/abstract=2061852

Contact Information

Stephen E. Shay (Contact Author)

Harvard Law School ( email )

1563 Manssachusetts Avenue
Cambridge, MA 02138
United States