Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income

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Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income

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Title: Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
Author: Shay, Stephen E.; Fleming, J. Clifton, Jr.; Peroni, Robert J.

Note: Order does not necessarily reflect citation order of authors.

Citation: J. Clifton Fleming, Jr., Robert J. Peroni & Stephen E. Shay, Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income, 5 Fla. Tax Rev. 299 (2001).
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Abstract: Although the ability-to-pay fairness principle is a foundational element of American income tax policy, it has played a surprisingly small role in evaluating the U.S. international income tax regime. Perhaps this is because the application of the ability-to-pay concept to international income taxation is complicated by the presence of foreign taxpayers, by income earned through C corporations and by the claims of other governments to tax cross-border income. Nevertheless, it is possible, and indeed essential, to analyze international tax policy in terms of fairness. In this article, we extensively explore the international dimension of the ability-to-pay norm. We argue that this fairness criterion supports the conclusion that taxing worldwide income and ending the deferral privilege provides a tax regime that is superior to either the current U.S. international income tax system or the adoption of an exemption system.
Published Version: http://heinonline.org.ezp-prod1.hul.harvard.edu/HOL/Page?handle=hein.journals/ftaxr5&id=322
Other Sources: http://ssrn.com/abstract=1022099
Terms of Use: This article is made available under the terms and conditions applicable to Other Posted Material, as set forth at http://nrs.harvard.edu/urn-3:HUL.InstRepos:dash.current.terms-of-use#LAA
Citable link to this page: http://nrs.harvard.edu/urn-3:HUL.InstRepos:23938600
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