Follow the Money: Essays on International Taxation - Introduction

Follow the Money: Essays on International Taxation (Yale Law School, May 2016)

Columbia Law and Economics Working Paper No. 538

Yale Law & Economics Research Paper No. 543

17 Pages Posted: 31 May 2016 Last revised: 23 Jun 2016

Michael J. Graetz

Columbia Law School; Yale Law School

Date Written: May 26, 2016

Abstract

Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world.

Despite all the attention, however, issues of international income taxation are often not well understood. This Introduction outlines a collection of essays, written over the past two decades, that reveals how current international tax policy came into place nearly a century ago, critiques the inadequate principles still being used to make international tax policy, identifies and dissects the most prevalent tax avoidance techniques, and offers important suggestions for reform.

The book is available for free download via the Yale Law School Library Documents Collection Center.

Keywords: international tax, international income taxation, multinational corporations, international tax policy, tax avoidance, tax reform

Suggested Citation

Graetz, Michael J., Follow the Money: Essays on International Taxation - Introduction (May 26, 2016). Follow the Money: Essays on International Taxation (Yale Law School, May 2016); Columbia Law and Economics Working Paper No. 538; Yale Law & Economics Research Paper No. 543. Available at SSRN: https://ssrn.com/abstract=2784804

Michael J. Graetz (Contact Author)

Columbia Law School ( email )

435 West 116th Street
New York, NY 10025
United States

Yale Law School ( email )

P.O. Box 208215
New Haven, CT 06520-8215
United States

HOME PAGE: http://www.law.yale.edu/faculty/MGraetz.htm

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