Contribution

Taxing the $2.5 Trillion

Authors:

Susan C Morse

154 Tax Notes 247

Abstract

A transition tax on deemed repatriated foreign earnings -- the $2.5 trillion -- should have a simple, rough-justice design with no offset for foreign tax credits but a delayed effective date.

Full Citation

Susan C Morse, Taxing the $2.5 Trillion, in 154 Tax Notes 247 (January 9, 2017). View Online