Why (and How) States Should Tax the Repatriation
7 Pages Posted: 12 Jun 2018
Date Written: April 23, 2018
Abstract
This essay analyzes how U.S. state tax laws should treat the repatriation income generated by the 2017 federal tax legislation.
Keywords: repatriation, tax reform, state and local tax
JEL Classification: K34
Suggested Citation: Suggested Citation
Shanske, Darien and Gamage, David, Why (and How) States Should Tax the Repatriation (April 23, 2018). State Tax Notes, Vol. 88, No. 4, April 2018, Available at SSRN: https://ssrn.com/abstract=3184488
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