A Challenging Time for International Tax Policy

Clausing, Kimberly A.

doi:10.2139/ssrn.2090216

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A Challenging Time for International Tax Policy

6 Pages Posted: 25 Jun 2012 Last revised: 14 Sep 2012

See all articles by Kimberly A. Clausing

Kimberly A. Clausing

UCLA School of Law

Date Written: September 13, 2012

Abstract

This note shares a perspective on the current debate regarding a territorial tax system. One sentence of text has been revised to avoid confusing language in a prior draft.

Keywords: International Taxation

JEL Classification: H25

Suggested Citation: Suggested Citation

Clausing, Kimberly A., A Challenging Time for International Tax Policy (September 13, 2012). Available at SSRN: https://ssrn.com/abstract=2090216 or http://dx.doi.org/10.2139/ssrn.2090216