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.
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