Territorial taxation: Choosing among imperfect options

Eric Toder

AEI Economic Perspectives, 2017

Abstract: Recent legislation enacted by the House and Senate would move the United States toward a territorial system for taxing US multinational corporations.

Keywords: tax reform; corporate taxes; tax code; income tax; consumption tax; AEI Economic Perspectives; income; tax rates; World Trade Organization; State taxes; alternative minimum tax; Value-Added Tax (VAT) (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2017
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