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

Abstract

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: https://ssrn.com/abstract=2578713 or http://dx.doi.org/10.2139/ssrn.2578713

Stephen E. Shay (Contact Author)

Harvard Law School ( email )

1563 Manssachusetts Avenue
Cambridge, MA 02138
United States

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