Tax authorities around the world are in an increasingly contentious battle over how to tax the income of multinational corporations . In 2017, the US...
In Open: The Progressive Case for Free Trade, Immigration, and Global Capital , Kimberly Clausing has written a comprehensive and accessible analysis of three of...
This week, the Treasury Department finalized the last set of Obama-era regulations intended to curb tax-motivated corporate inversions. An inversion arises when a U.S. corporation...
Are President Trump’s tariffs a less effective and more ad hoc version of the border adjustment tax (BAT) that briefly surfaced, then died, during last...
Record stock buybacks—driven in part by the corporate tax changes in the Tax Cuts and Jobs Act (TCJA)—have sparked a media and political furor. Unfortunately,...
