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

66 Bull. Intl. Taxn. 4/5 (2012), Journals IBFD

Harvard Public Law Working Paper No. 12-20

8 Pages Posted: 17 May 2012 Last revised: 20 Oct 2012

Stephen E. Shay

Harvard Law School

Date Written: December 1, 2012

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.

Keywords: International, Taxation

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

Stephen E. Shay (Contact Author)

Harvard Law School ( email )

1563 Manssachusetts Avenue
Cambridge, MA 02138
United States

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