TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, December 28, 2012

Territorial Taxation for Dummies

Jack Henneman (Integra, Plainsboro, NJ), Corporate Taxation for the Layman, and Why We Need a "Territorial" System:

There has been a great deal of discussion about adopting a "territorial" corporate tax system, much of it jaw-droppingly ignorant. It seemed to us that it would be much in order to explain corporate taxation for the layman interested in the policy debate.

First, a couple of warnings. The topic is infinitely complicated, so we will generalize in ways that will irritate tax and accounting professionals, and probably get too basic for most people who took business classes in college. We are, however, undeterred!

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