Working Paper No. 00-16:
Ending the Taxation of Foreign Business Income

Author(s):

Terrence Chorvat

Date Posted: 2000

Availability:
Abstract (below) | Full text (most recent) on SSRN

Abstract:

This article examines the current system of taxation of income earned by US residents (both corporations and individuals) in foreign countries. It finds that adopting a system whereby this income was exempt from US income tax would increase economic efficiency.