The Tax Foundation

May 13, 2009

Robert Carroll of the Tax Foundation: Tax Deferral and International Tax Competition

President Obama has recently proposed to raise more than $100 billion in new tax revenues from U.S. businesses by restricting their ability to defer paying taxes on profits earned abroad. The Obama administration has also fused the issue of tax deferral with the unrelated issues of bank secrecy and tax havens.

In this edition of the Tax Policy Podcast, Tax Foundation Manager of Media Relations Matt Moon talks with Senior Research Fellow Robert Carroll, Ph.D. Carroll was the former Deputy Assistant Secretary for Tax Analysis under Hank Paulson in the previous administration. Carroll goes through the differences between tax havens and tax competition, America's place in the world when it comes to corporate taxes, and the case study of Great Britain and their experience with global tax competition.

Click here for Carroll's latest analysis: Tax Foundation Special Report No. 167, "Bank Secrecy, Tax Havens and International Tax Competition."

To learn more about tax deferral, watch our video on the subject.

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