Monday, October 14, 2013
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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