Can a 20th Century Business Income Tax Regime Serve a 21st Century Economy

@inproceedings{Graetz2015CanA2,
  title={Can a 20th Century Business Income Tax Regime Serve a 21st Century Economy},
  author={Michael J. Graetz},
  year={2015}
}
This article is the text of the Parsons Lecture given by Michael Graetz at the University of Sydney Law School in April 2015. In it the author reviews the contemporary challenges involved in making international tax policy. These challenges include the tensions of international tax competition whilst balancing both sound economic theory, and politics. The author explains how the 20th Century international tax system that we have is poorly equipped to cope with the 21st Century’s technologically… CONTINUE READING

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