Proposals for International Tax Reform: Is There a Middle Road?

20 Pages Posted: 16 Nov 2016 Last revised: 25 May 2017

Date Written: November 13, 2016

Abstract

This paper aims to suggest two proposals for solving the current problems of the U.S. international tax regime that can be implemented on a bipartisan basis. To do so, the first section below will provide some context. The next section will survey recent reform proposals by both U.S. Representative Dave Camp (R-MI) and President Barack Obama. Lastly, the paper will discuss plausible avenues for reform after the presidential election, beginning with short-term proposals (preferably, abolishing deferral at a lower rate), and continuing with medium-term ones (adopting a destination based corporate tax).

Keywords: Tax Reform

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Proposals for International Tax Reform: Is There a Middle Road? (November 13, 2016). U of Michigan Law & Econ Research Paper No. 16-027, Available at SSRN: https://ssrn.com/abstract=2868776 or http://dx.doi.org/10.2139/ssrn.2868776

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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