How I Learned to Stop Worrying and Love Double Taxation
dc.contributor.author | Schlunk, Herwig J. | |
dc.date.accessioned | 2013-12-26T16:34:55Z | |
dc.date.available | 2013-12-26T16:34:55Z | |
dc.date.issued | 2003 | |
dc.identifier.citation | 79 Notre Dame L. Rev. 127 (2003-2004) | en_US |
dc.identifier.uri | http://hdl.handle.net/1803/5832 | |
dc.description.abstract | This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational context. The second Part formalizes and generalizes the example, and concludes that double taxation is not only necessary in a multinational context, but also in any multi-period domestic context. The third Part contains a few policy prescriptions that, I fervently hope, will guide future administrations. | en_US |
dc.format.extent | 1 document (53 pages) | en_US |
dc.format.mimetype | application/pdf | |
dc.language.iso | en_US | en_US |
dc.publisher | Notre Dame Law Review | en_US |
dc.subject.lcsh | Double taxation | en_US |
dc.subject.lcsh | Corporations -- Taxation | en_US |
dc.subject.lcsh | Taxation -- United States | en_US |
dc.title | How I Learned to Stop Worrying and Love Double Taxation | en_US |
dc.type | Article | en_US |
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Vanderbilt Law School Faculty Works
This collection contains scholarly works of the Vanderbilt Law School faculty.