Taxing International Income: An Analysis of the U.S. System and Its Economic Premises
David F. Bradford
Hugh J. Ault
This paper describes the basic U.S. legal rules that govern the
taxation of international transactions and explores the economic
policies or principles they reflect. Particular attention is paid to
the changes made by the Tax Reform Act of 1986, but it is impossible to
understand the 1986 Act changes without placing them in the context of
the general taxing system applicable to international transactions. The
exposition is intended to be intelligible to readers with either legal
or economic training.
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