Law Commons^™

Stanley Surrey's Lasting Influence, Assaf Harpaz, C. Eugene Steue

Scholarly Works

Stanley Surrey is perhaps best known for his promotion of the concept of tax
expenditures—the characterization of various tax preferences as substitutes for
direct expenditures. That emphasis understates his lasting influence on the tax
policy process. An equally important and lasting achievement was establishing
and promoting the integrity and professionalism of the Treasury’s Office of Tax
Policy (OTP), while garnering the support of much of the wider tax policy
community for basing tax policy on the principles of fairness, simplicity, and
efficiency.

In this article, we focus mainly on historical developments in the concept and
use of tax expenditures both …

International Tax Reform: Who Gets A Seat At The Table?, Assaf Harpaz

Scholarly Works

The international tax framework relies on early-twentieth-century principles and favors the interests of the Global North, which created it. It bases taxing rights on a corporation’s physical presence and mostly allocates profits to the country of residence. Moreover, it has been slow to adapt to modern business practices. In the digital economy, companies shift profits with relative ease and often do not require a physical presence in the location of their consumers. International taxation needs reform, but leading proposals do not reflect meaningful input from the Global South and are unlikely to serve the needs of developing countries.

In 2021, …