Why States Should Tax the GILTI

91 State Tax Notes 751 (2019)

5 Pages Posted: 21 May 2019

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: March 4, 2019

Abstract

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). This essay addresses the question of whether U.S. state governments should conform to this new federal GILTI regime. As a matter of tax policy, this essay argues that the answer is clearly yes.

JEL Classification: K34

Suggested Citation

Shanske, Darien and Gamage, David, Why States Should Tax the GILTI (March 4, 2019). 91 State Tax Notes 751 (2019). Available at SSRN: https://ssrn.com/abstract=3374987

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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