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.

Related Articles

France Seeks to Overhaul Taxes and Unemployment Insurance

Details of the “Big Six” Tax Framework

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

Corporate Income Tax Rates around the World, 2017

Sources of Government Revenue in the OECD, 2017

Notes on Trump’s Tax Policy Speech in Missouri

A Comparison of the Tax Burden on Labor in the OECD, 2017

Designing a Territorial Tax System: A Review of OECD Systems

Remarks by Scott Hodge to the Tax Fairness Conference

Landmark Tax Avoidance Treaty Could Change International System

What We Can Learn from the UK’s Corporate Tax Cuts

The Cautionary Tale of Chilean Tax Reform

How the Border Adjustment Helps Fix Business Taxation in the United States

Economic Growth and Cutting the Corporate Tax Rate

UK Government Abandons Structural Tax Reform

Competitiveness Impact of Tax Reform for the United States

India Pushes for July 1 Rollout of Common GST

How a Destination-Based Tax System Reduces Tax Avoidance

Lessons from Australia’s GST Implementation for Considering the U.S. Border Adjustment

CBO Report Compares U.S. Corporate Tax to G20