Ending the Taxation of Foreign Business Income

Chorvat, Terrence R.

doi:10.2139/ssrn.224377

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Ending the Taxation of Foreign Business Income

37 Pages Posted: 25 May 2000

See all articles by Terrence R. Chorvat

Terrence R. Chorvat

George Mason University - Antonin Scalia Law School, Faculty

Date Written: 2000

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.

JEL Classification: K34

Suggested Citation: Suggested Citation

Chorvat, Terrence R., Ending the Taxation of Foreign Business Income (2000). Available at SSRN: https://ssrn.com/abstract=224377 or http://dx.doi.org/10.2139/ssrn.224377