How I Learned to Stop Worrying and Love Double Taxation
Schlunk, Herwig J.
:
2003
Abstract
This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational context. The second Part formalizes and generalizes the example, and concludes that double taxation is not only necessary in a multinational context, but also in any multi-period domestic context. The third Part contains a few policy prescriptions that, I fervently hope, will guide future administrations.
Files in this item
- Name:
- How_I_Learned_to_Stop_Worrying.pdf
- Size:
- 3.094Mb
- Format:
- Description:
- article published in law review