Comment on Grubert and Newlon, "The international implications of consumption tax proposals"

National Tax Journal

Volumn 49, Issue 2, 1996, Pages 259-265

  Avi Yonah, Reuven S ^a  

^a HARVARD LAW SCHOOL   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 1542580654     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (9)

1. Avi-Yonah, Reuven S. "The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation." Virginia Tax Review 15 (Summer, 1995a): 89-159.
2. Avi-Yonah, Reuven S. "The International Implications of Tax Reform." Tax Notes 69 No. 7 (November, 1995b): 913-23.
3. Avi-Yonah, Reuven S. "The Structure of International Taxation: A Proposal for Simplification." Texas Law Review (forthcoming, May, 1996).
4. Green, Robert A. "The Future of Source-Based Taxation of the Income of Multinational Enterprises." Cornell Law Review 79 (1993): 18-70.
5. Grubert, Harry, and T. Scott Newlon. "The International Implications of Consumption Tax Proposals." National Tax Journal 48 No. 4 (December, 1995): 619-47.
6. Hines, Jr., James R. "Fundamental Tax Reform in an International Setting." Paper presented at The Brookings Institution, Washington, D.C., February 15, 1996.
7. McLure, Charles E. "Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm." National Tax Journal 45 No. 2 (March, 1992): 145-54.
8. McLure, Charles E., and George R. Zodrow. "A Hybrid Approach to the Direct Taxation of Consumption." Proceedings of a Conference Sponsored by the Hoover Institute, Washington, D.C., May 11, 1995.
9. Shay, Stephen E. "Memorandum to ABA Tax Section Tax Systems Task Force on Selected International Tax Issues Raised by the Domenici-Nunn USA Tax Act of 1995 (S. 722) and the Armey-Shelby Freedom and Fairness Restoration Act (H.R. 2060, S. 1050)" (October 4, 1995).