Quoted by the New York Times public editor on the use of labels (such as "liberal").
Sunday, January 5, 2014
Links to my articles on taxation
Here are articles I have written on tax.
Tax Reform
Progressive Corporate Tax Reform talks about how a Supplemental Expenditure Tax can make corporate tax reform possible.
Capital Gains and Tax Reform talks about how capital gains might be taxed under a reformed income tax that taxes these at the same rate as ordinary income.
Planning Tax Reform talks about the tax reform process and how a large scale tax reform might be organized.
A VAT for the United States? discusses whether the U.S. needs a VAT.
Tax Treaties and International Tax Cooperation
Hybrid entities and hybrid instruments pose a problem for the international tax system. Coordination Rules as a Solution to Tax Arbitrage works out the details of a solution.
International Tax Cooperation and a Multilateral Treaty argues that the system of bilateral income tax treaties should be replaced by a multilateral treaty. A more modest approach, under which the set of bilateral treaties would be replaced by a common template coupled with bilateral instruments specifying deviations from the template, is described in Tax Treaty Templates.
Tax Treaties and Developing Countries discusses how to develop a tax treaty strategy. The Tax Treaty Landscape, Income Tax Treaties in Force Between U.N. Member States, and Average Number of Treaties Between U.N. Member States look at how many treaties each country has.
Recent Treaty Practice on Tax Sparing looks at treaty practice for tax sparing clauses.
Enhancing International Tax Cooperation.
Miscellaneous
Tax Expenditures: A Reassessment
Retroactive Application of Changes in IRS or Treasury Department Position
Studying Comparative Tax Law
Presumptive Taxation of the Hard-to-Tax
Tax Reform
Progressive Corporate Tax Reform talks about how a Supplemental Expenditure Tax can make corporate tax reform possible.
Capital Gains and Tax Reform talks about how capital gains might be taxed under a reformed income tax that taxes these at the same rate as ordinary income.
Planning Tax Reform talks about the tax reform process and how a large scale tax reform might be organized.
A VAT for the United States? discusses whether the U.S. needs a VAT.
Tax Treaties and International Tax Cooperation
Hybrid entities and hybrid instruments pose a problem for the international tax system. Coordination Rules as a Solution to Tax Arbitrage works out the details of a solution.
International Tax Cooperation and a Multilateral Treaty argues that the system of bilateral income tax treaties should be replaced by a multilateral treaty. A more modest approach, under which the set of bilateral treaties would be replaced by a common template coupled with bilateral instruments specifying deviations from the template, is described in Tax Treaty Templates.
Tax Treaties and Developing Countries discusses how to develop a tax treaty strategy. The Tax Treaty Landscape, Income Tax Treaties in Force Between U.N. Member States, and Average Number of Treaties Between U.N. Member States look at how many treaties each country has.
Recent Treaty Practice on Tax Sparing looks at treaty practice for tax sparing clauses.
Enhancing International Tax Cooperation.
Miscellaneous
Tax Expenditures: A Reassessment
Retroactive Application of Changes in IRS or Treasury Department Position
Studying Comparative Tax Law
Presumptive Taxation of the Hard-to-Tax
Wednesday, January 1, 2014
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