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.
House Tax Cuts and Jobs Act Would Substantially Improve the U.S.’s International Tax Competitiveness
November 3, 2017
The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee
September 19, 2017