Publications
International Taxes
International tax laws administered by U.S. and foreign governments can dramatically affect business decision making, job creation and retention, plant location, competitiveness, and the long-term health of the U.S. economy. The basic tenets of sound tax policy are that income should be taxed once and only once—as close to the source as possible—and that a tax system should be neutral to business decision making. For a brief overview of the economics of international tax, click here.
Additional questions about international tax? Contact Bill Ahern at (202) 464-5101.
Publications from The Tax Foundation
- Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
- The Economic Consequences of Being Left Behind: A U.S. Business Tax System that is Out of Line Internationally, by Robert Carroll, April 4, 2008
- U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
- Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition, by Chris Atkins and Scott A. Hodge, October 25, 2007
- U.S. Still Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, July 24, 2007
- In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired, by Chris Atkins, July 9, 2007
- U.S. Lagging Behind OECD Corporate Tax Trends, by Scott A. Hodge and Chris Atkins, May 5, 2006
- The U.S. Corporate Income Tax System: Once a World Leader, Now A Millstone Around the Neck of American Business, by Chris Atkins and Scott A. Hodge, November 15, 2005
- FSC/ETI Transition Relief in the New JOBS Act: Does the U.S. Have to Quit Cold Turkey?, by Chris Atkins, March 28, 2005
- Fundamental Tax Reform: The Experience of OECD Countries, by Jeffrey Owens, February 16, 2005
- The Economics of H.R.5095, by Scott A. Hodge, September 24, 2002
- Corporate Inversions: An Introduction to the Issue and FAQ, by John S. Barry, May 30, 2002
- Do Multinational Corporations Export Jobs?, by TF Staff, February 3, 2002
- WTO and U.S. Tax Policy, by TF Staff, February 3, 2002
- Competitiveness and U.S. Tax Policy, by TF Staff, February 3, 2002
- Overview of the Foreign Sales Corporation/Extraterritorial Income (FSC/ETI) Exclusion, by TF Staff, January 2, 2002
- The Economics of International Taxation, by TF Staff, January 2, 2002
- International Aspects of Tax Reform, by J. D. Foster, Ph.D., April 1, 2000
- Promoting Trade, Shackling Our Traders, by J. D. Foster, Ph.D., November 1, 1997
- The President's Paradoxical Reforms for U.S. Companies' Foreign Oil and Gas Income, by J. D. Foster, Ph.D., June 1, 1997
- Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments Between U.S. Multinationals' Foreign Affiliates, by Douglas A. Shackelford and Julie Collins, June 1, 1997
- European Community Tax Harmonization and the Implications for U.S. Tax Policy, by Tracy Kaye, February 1, 1995
- United States International Tax Policy: Tax Neutrality or Investment Protectionism?, by J. D. Foster, Ph.D., November 10, 1994
- Taxation and the Competitiveness of U.S. Firms in World Markets, by Joosung Jun, June 1, 1994
- Tax Aspects of Improving the Investment Climate in Russia, by Charles C. McLure, Jr. and James Q. Riordan, August 1, 1992
- The Competitive Burden: Tax Treatment of Multinationals, October 1, 1991
- Proceedings of a Seminar on Rebuilding the U.S. Industrial Base: The Role of Tax Policy in Economic Growth, May 1, 1991
- Taxing Foreign Source Income: A Businessman's View, by B. Kenneth Sanden, December 1, 1977
- Taxing Foreign Source Income: The Economic and Equity Issues, by Norman B. Ture, May 1, 1976
- Tax Harmonization in Europe and U.S. Business, by TF Staff, August 1, 1968