base erosion

Tyco, Tax Inversions, Income Shifting, and Lost Revenue

Yesterday was quite a day for corporate tax geeks. We saw a corporate tax inversion that comes with a long, Baroque history; an estimate by Reed College economist Kim Clausing that inversions and other income-shifting techniques reduced Treasury revenues by as much as $111 billion in 2012; and a

January 25, 2016Howard Gleckman

Individual Taxes: TaxVox

The OECD’s International Tax Plan: The First Step on a Long Road

Last week, the OECD proposed a major new initiative aimed at cracking down on tax avoidance by multinational corporations. The 40-page report follows widespread international...

July 23, 2013Howard Gleckman