(w/ D. Kapur and J. McHale) International Tax and Public Finance 11, no. 5 (September 2004), 663-693.Read More
(w/ J. R. Hines Jr.) National Tax Journal 56, no. 3 (September 2003), 487-502.
This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals.Read More