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