Daunting Fiscal and Political Challenges for US International Tax Reform

Journal
Shay, S.E.
International; United States
Bulletin for International Taxation 2012 (Volume 66), No. 4/5
PriceUSD 45

This article reviews fiscal and political challenges to agreement on US tax reform. Due to current US budget deficits, fiscal structure and political gridlock, the challenges to finding common ground on a broad tax reform or a separate international tax reform are daunting.