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Northwestern Pritzker School of Law
International Tax Policy; Administrative Burden; Tax Reform Act of 1986
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The Status Of United States International Taxation: Another Fine Mess We've Gotten Ourselves Into, Karen V. Kole
The Status Of United States International Taxation: Another Fine Mess We've Gotten Ourselves Into, Karen V. Kole
Northwestern Journal of International Law & Business
United States international tax policy in the 1980s and beyond, where are we going and why? The federal income tax has arguably taken a consistent approach to basic international issues since its inception. To this allegedly well balanced compromise between theory and practicality, an increasingly complex maze of rules has been added without much direction. The result is chaos with little apparent benefit. Contrary to the alleged intent of these piecemeal amendments, the changes have complicated, not simplified, the area of the international tax law. In trying to make an inherently imperfect system perfect, monumental administrative burdens have been imposed …