66 Bull. Intl. Taxn. 4/5 (2012), Journals IBFD
8 Pages Posted: 17 May 2012 Last revised: 20 Oct 2012
Date Written: December 1, 2012
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.
Keywords: International, Taxation
Suggested Citation: 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: https://ssrn.com/abstract=2061852