Paul L. Caron

Monday, January 13, 2020

Mason Presents The Transformation Of International Tax Today At Boston University

Ruth Mason (Virginia) presents The Transformation of International Tax at Boston University today as part of its Tax Policy Colloquium hosted by David Walker:

Mason (2019)The Great Recession precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. Contrary to dominant scholarly views, this Article argues that this effort transformed international tax, by changing its norms, agenda, decisionmakers, and even its legal forms. Although effective at coordinating the actions of independent states, these new procedures and instruments of international tax reduce democratic legitimacy and accountability, and they increase the complexity of tax law. Perhaps the most important, but often unacknowledged impact of the project was that efforts to close corporate tax loopholes opened a rift over the resulting revenues that threatens to unravel the international tax regime.

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Seems to me the people of America and many other great nations voted to unchain ourselves from squirrelly bureacrats and snooty globalists.

Our leaders found the tricky treaties and skimpy secretive settlements booking what would seem to be our big businesses' income to tax havens GILTI, and BEAT that back.

Now we have some rough edges to hash out with the countries that we had already brainstormed basics with through the OECD and such.

What could be more democratic?

Posted by: Anand Desai | Jan 13, 2020 4:59:02 PM