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International Income Taxation, Michael Graetz
International Income Taxation, Michael Graetz
Faculty Scholarship
Much of what I will say here today is distilled from articles that I have written and things I have learned in putting together a book called Foundations of International Taxation.
It is difficult enough to fashion sensible tax policy in the domestic arena. The debate, for example, over whether the United States should impose a value-added tax has some international aspects, but it is primarily a debate about domestic policy. This is true generally about the debate over how much we should rely on income versus consumption taxation. This debate amply illustrates how hard it is to obtain agreement …