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How I Learned to Stop Worrying and Love Double Taxation

dc.contributor.authorSchlunk, Herwig J.
dc.identifier.citation79 Notre Dame L. Rev. 127 (2003-2004)en_US
dc.description.abstractThis 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.en_US
dc.format.extent1 document (53 pages)en_US
dc.publisherNotre Dame Law Reviewen_US
dc.subject.lcshDouble taxationen_US
dc.subject.lcshCorporations -- Taxationen_US
dc.subject.lcshTaxation -- United Statesen_US
dc.titleHow I Learned to Stop Worrying and Love Double Taxationen_US

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