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2008

Taxation-Federal

Boston College Law School

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The Incomplete Global Market For Tax Information, Steven A. Dean May 2008

The Incomplete Global Market For Tax Information, Steven A. Dean

Boston College Law Review

The United States finds itself facing a growing disparity between the tax information it collects domestically and the tax information it is able to acquire from abroad. At the same time, globalization and technology have made it easier for taxpayers to ignore national borders and have therefore made the ability to acquire useful extraterritorial tax information more important than ever. To make the income tax effective in today's borderless economy, the United States must abandon the antiquated notion of information exchange. Creating a more complete market— one more likely to facilitate efficient transactions than today's barter market in ...