Publication: The Truthiness of ‘Lockout’: A Review of What We Know
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2015
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Tax Analysts and Advocates
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Stephen E. Shay, The Truthiness of ‘Lockout’: A Review of What We Know, 146 Tax Notes 1393 (2015).
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Abstract
Shay reviews what is known about ‘‘lockout’’ and unrepatriated offshore earnings. He concludes that the limited evidence available does not support claims that economic harm from lockout justifies shifting to a territorial tax system.
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