Shay, Fleming & Peroni: Territoriality in Search of Principles and Revenue

Stephen E. Shay (Harvard), J. Clifton Fleming Jr. (BYU) &  Robert J. Peroni (Texas), Territoriality in Search of Principles and Revenue: Camp and Enzi, 72 Tax Notes Int'l 155 (Oct. 15, 2013):

Stephen E. Shay, J. Clifton Fleming Jr., and Robert J. Peroni argue that unless a shift to an exemption system for taxing foreign income would constitute a material improvement over current law, the transition costs of such a change would outweigh the benefits.

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