<p>Scholars Criticize International Tax Reform Proposals</p>

Scholars Criticize International Tax Reform Proposals

Proposals to implement an innovation box, adopt a territorial system of taxation, and tax repatriated corporate earnings at a lower-than-normal tax rate "would simply exacerbate the problems of our current tax system," 24 scholars said in a letter to Congress.

Related report from American for Tax Fairness <a href="/lr/resolve//fyl1"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2015 TNT 188-37: Washington Roundup"/></a>.

24 International Tax Experts Address Current Tax Reform Efforts in Congress

United States

Corporate taxation

Foreign-source income

International taxation

Legislation and lawmaking

Mergers, acquisitions, and reorganizations

Tax reform

The Insurance Tax Review, Nov. 2015, p. 962

49 Ins. Tax Rev. 962 (2015)

Edward D. Kleinbard

Reuven S. Avi-Yonah

Kimberly A. Clausing

Calvin H. Johnson

Hugh J. Ault

Jeffery M. Kadet

Yariv Brauner

Martin Lobel

J. Clifton Fleming, Jr.

Lawrence Lokken

David Hasen

Omri Marian

James S. Henry

Martin J. McMahon, Jr.

Lawrence Mishel

Robert J. Peroni

Daniel N. Shaviro

Robert B. Reich

Stephen E. Shay

Leslie A. Robinson

Samuel C. Thompson, Jr.

Emmanuel Saez

Eric M. Zolt

Gabriel Zucman

Doc 2015-21649

Kleinbard, Edward D.

<div>
<p>Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan.</p>
</div>

Avi-Yonah, Reuven S.

<div>
<p>Kimberly A. Clausing is the Thormund Miller and Walter Mintz Professor of Economics at Reed College in Portland, Oregon.</p>
</div>

Clausing, Kimberly A.

<p>Calvin H. Johnson holds the John T. Kipp Chair in Corporate and Business Law at the University of Texas Law School.</p>

Johnson, Calvin H.

Ault, Hugh J.

<div>
<p>Jeffery M. Kadet was in private practice for over 32 years, working in international taxation for several major international accounting firms. He now teaches international tax courses in the LLM program at the University of Washington School of Law in Seattle.</p>
</div>

Kadet, Jeffery M.

<div><p>Yariv Brauner is the Hugh Culverhouse Eminent Scholar and professor of law at the University of Florida Levin College of Law.</p>
<p> </p></div>

Brauner, Yariv

Lobel, Martin

<div>
<p>J. Clifton Fleming Jr. is the Ernest L. Wilkinson Chair and a professor at the Brigham Young University J. Reuben Clark Law School.</p>
</div>

Fleming, J. Clifton, Jr.

Lokken, Lawrence

Hasen, David

<div>
<p>Omri Marian is a professor of law and the academic director of the graduate tax program at the University of California, Irvine School of Law.</p>
</div>

Marian, Omri

<div>
<p>James S. Henry is an investigative economist and lawyer and senior adviser to the Tax Justice Network.</p>
</div>

Henry, James S.

McMahon, Martin J., Jr.

Mishel, Lawrence

<div>
<p>Robert J. Peroni is the Fondren Foundation Centennial Chair for Faculty Excellence and a professor at the University of Texas School of Law.</p>
</div>

Peroni, Robert J.

<div>
<p>Daniel N. Shaviro is the Wayne Perry Professor of Taxation at New York University Law School.</p>
</div>

Shaviro, Daniel N.

Reich, Robert B.

<div>
<p>Stephen E. Shay is a lecturer at Boston College and Harvard law schools.</p>
</div>

Shay, Stephen E.

Robinson, Leslie A.

<div>
<p>Samuel C. Thompson Jr. is an Arthur Weiss Distinguished Faculty Scholar and professor of law at Penn State Law.</p>
</div>

Thompson, Samuel C., Jr.

Saez, Emmanuel

Zolt, Eric M.

Zucman, Gabriel

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