Why (and How) States Should Tax the Repatriation

7 Pages Posted: 12 Jun 2018

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

David Gamage

Indiana University Maurer School of Law

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

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

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

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