The Truthiness of 'Lockout': A Review of What We Know

8 Pages Posted: 16 Mar 2015 Last revised: 19 Mar 2015

Date Written: March 16, 2015


Shay reviews what is known about "lockout" and unrepatriated offshore earnings. He concludes that the limited evidence available does not support claims that economic harm from lockout justifies shifting to a territorial tax system.

Suggested Citation

Shay, Stephen E., The Truthiness of 'Lockout': A Review of What We Know (March 16, 2015). 146 Tax Notes 1393 (Mar. 16, 2015), Available at SSRN: or

Stephen E. Shay (Contact Author)

Boston College Law School ( email )

140 Commonwealth Avenue
Chestnut Hill, MA 02467
United States

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