How Did We End Up with This Budget and This US International Tax System? A Brief History of the Proposed Predecessor Tax Reforms to the Tax Cuts and Jobs Act of 2017
Journal
Country
United States
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 3
Document
This article examines the history and implications of US international tax reform in the 21st century, with particular reference to revenue raising, deficits and the Tax Cuts and Jobs Act of 2017.