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Internation Equity And Human Development, Anthony C. Infanti

Anthony C. Infanti

In their 1972 essay “Inter-nation Equity,” Richard and Peggy Musgrave added a new dimension to discussions of tax equity by viewing the concept through an international lens. In this chapter written for a collection of essays on tax law and development, I add a new dimension to the Musgraves’ discussion of tax equity by laying a critical lens over their international lens and considering how tax equity might further human development.

In this chapter, I argue that it is time to shed the unbending focus on the economic dimension of people and the tax “exceptionalism” that unduly constrain both the …

Review Of "Havens In A Storm: The Struggle For Global Tax Regulation", Anthony C. Infanti

Anthony C. Infanti

This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The Struggle for Global Tax Regulation." In the essay, I first provide a brief overview of Sharman’s book, which approaches the Organisation for Economic Co-operation and Development’s struggle with tax havens over “harmful tax competition” from a political science perspective. I then describe how the book (and, by extension, this review) will be of interest not only to those in the fields of international tax and international relations, but also to those concerned more generally with the dynamics of struggles between the powerful and the weak. …

Cross-Border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, And Opportunities, Anthony C. Infanti

Anthony C. Infanti

During the past decade, there has been a surge in outsourcing by businesses both in the United States and abroad. In the face of this surge in outsourcing as well as the trend toward outsourcing activities that come closer and closer to a business' "core," some commentators have underscored the need for businesses to make an educated decision about whether and what to outsource. This article, which, as its title indicates, is particularly concerned with cross-border outsourcing, is written in the same vein. It provides a non-exhaustive examination of the myriad of circumstances under which a decision to outsource the …