Abstract

http://ssrn.com/abstract=224377
 
 

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Ending the Taxation of Foreign Business Income


Terrence R. Chorvat


George Mason University School of Law

2000

George Mason Law & Economics Working Paper No. 00-16

Abstract:     
This article examines the current system of taxation of income earned by US residents (both corporations and individuals) in
foreign countries. It finds that adopting a system whereby this income was exempt from US income tax would increase economic
efficiency.

Number of Pages in PDF File: 37

JEL Classification: K34

working papers series


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Date posted: May 25, 2000  

Suggested Citation

Chorvat, Terrence R., Ending the Taxation of Foreign Business Income (2000). George Mason Law & Economics Working Paper No. 00-16. Available at SSRN: http://ssrn.com/abstract=224377 or http://dx.doi.org/10.2139/ssrn.224377

Contact Information

Terrence R. Chorvat (Contact Author)
George Mason University School of Law ( email )
3301 Fairfax Drive
Arlington, VA 22201
United States
703-993-8208 (Phone)
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Citations:  3
Footnotes:  146

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