Shay, Stephen2015-04-162015Stephen E. Shay, The Truthiness of ‘Lockout’: A Review of What We Know, 146 Tax Notes 1393 (2015).0270-5494http://nrs.harvard.edu/urn-3:HUL.InstRepos:14445470Shay 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.en-USJournal Article2015-04-1610.2139/ssrn.2578713