Center for Federal Tax Policy

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.


Featured Research

The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee

September 19, 2017

Corporate Income Tax Rates around the World, 2017

September 7, 2017

Designing a Territorial Tax System: A Review of OECD Systems

August 1, 2017

Competitiveness Impact of Tax Reform for the United States

April 20, 2017

Exchange Rates and the Border Adjustment

December 15, 2016


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