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Interpreting Tax Treaties
The circumstances, if any, that permit non-uniform, or differentiated, treaty interpretation are difficult to define. Generally, a differentiated approach stands in tension with the Vienna Convention's rules of interpretation, which apply a methodology based on plain meaning to all treaties. Yet courts, states, and scholars widely accept the notion that some treaties warrant special interpretive rules. Thus far, however, efforts to justify differentiated treaty interpretation on the grounds of subject matter or treaty purpose have proven inadequate. A more promising avenue is the examination of the objective characteristics shared within a treaty type. One such characteristic, I argue, is th...
Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides).
This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely preserving profit shifting. The slides were presented at an event held at the Economic Policy Institute on May 7, 2018.
Judging the New International Tax Regime
The 2017 tax law made significant changes to the way the United States taxes multinational corporations on their cross-border income. The new legislation has, however, failed to solve old problems in the international system and also opened the door to new ones.The serious problems created, or left unaddressed, by the new regime, include the following: (1) The new international rules aimed at intangible income incentivize offshoring and largely preserve the profit shifting problem; (2) the new patent box regime will likely not increase innovation, causes WTO problems, and can be easily gamed; (3) the new inbound rules have too generous thresholds and can be readily circumvented; and (4) the new regime falls short of true international tax reform. This is the author's written testimony before the U.S. Senate Committee on Finance, at an April 24, 2018 hearing on the recent tax legislation.
Advanced Introduction to International Tax Law
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Deficits, Debt, and American Politics
"For most of the history of the United States, periods of growing indebtedness—a product of wars and economic crises—were followed by reductions in the debt-to-GDP ratio." But why have the last several decades failed to follow this pattern, leaving the national debt at its highest level since World War II? In this groundbreaking new book, author Marc Allen Eisner, who has devoted most of his scholarly career to studying the evolution of the US political economy, explores the significant changes in the fiscal conditions of the United States during the postwar period, embedding the discussion in a broader historical context. He demonstrates that the national debt is in part a product of re...
The Constitutional Value of Sunset Clauses
Sunset clauses are a commonly used statutory provision related to the temporary duration of various laws. This book explores the constitutional value of such clauses. It examines the drafting of sunset clauses and the relevant amendment process, as well as the parameters that influence their incorporation into legislation. Arguments and conclusions are drawn from historical and current uses and it is discussed how and why legislators draft legislation with sunset clauses. Predominantly focused on their use in the UK, the approach is interdisciplinary and comparative insofar as it uses examples from a variety of legal orders.
Invisible Trillions
Essential reading for anyone truly interested in saving democracy from the predations of kleptocracy and plutocracy. -Charles Davidson, The Journal of Democracy This book expands our understanding of the financial secrecy system dominating capitalism today and shows how we can create accountability to restore our democracy. Over the last half century, capitalism has created the means for trillions of dollars, euros, pounds, and other stores of wealth to move invisibly-beyond the control of central bankers, law enforcement agents, and international institutions. With an entire financial secrecy system now dominating capitalist operations, riches flow inexorably upward and accelerate economic ...
Making Tax Sense
Our tax system is a mess. And the reason for that mess is, our tax system is incoherent. A well-designed tax system is like a good jigsaw puzzle: all the pieces fit together snugly, so when the whole thing is fully assembled, it forms a coherent picture. But our current tax system is disjointed, with parts that don't logically fit together. That results in inconsistencies, complexity, loopholes, and distorted incentives. We need a tax system that make sense. As this book shows however, making a traditional income tax coherent is an impossible goal. But coherence is achievable if we adjust our target, and complete the switch to a consumed-income tax -- a system that taxes all income, not when...
Tax Law and the Eroding Budget Process
Increasingly, political pressures to enact tax legislation impact the budget process, with enduring consequences that sometimes reach beyond tax law. Most recently, partisan conflict over the 2017 tax legislation challenged fundamental aspects of the budget process -- such as the length of budget windows, the construction of budget baselines, even the independence of the estimators -- in order to fit the law through the requirements of the budget reconciliation process. Ultimately, lawmakers adhered to many of the budget process rules in a formal sense, which could be viewed as demonstrating the resiliency of the process. There is reason, however, to not be so optimistic. The budgetary dispu...
Congress's Constitution
Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- Acknowledgments -- Introduction -- PART ONE: SEPARATION-OF-POWERS MULTIPLICITY -- Prelude -- 1 Political Institutions in the Public Sphere -- 2 The Role of Congress -- PART TWO: CONGRESSIONAL HARD POWERS -- 3 The Power of the Purse -- 4 The Personnel Power -- 5 Contempt of Congress -- PART THREE: CONGRESSIONAL SOFT POWERS -- 6 The Freedom of Speech or Debate -- 7 Internal Discipline -- 8 Cameral Rules -- Conclusion: Toward a Normative Evaluation -- Notes -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y -- Z
