Evaluating International Tax Reform

@inproceedings{Desai2003EvaluatingIT,
  title={Evaluating International Tax Reform},
  author={Mihir A. Desai and James R. Hines},
  year={2003}
}
This paper introduces "capital ownership neutrality" (CON) and "national ownership neutrality" (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment differs based on its ownership. A regime in which all countries exempt foreign income from taxation… CONTINUE READING

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