America the tax haven and its trade deficits by Kenneth Austin and Hillel Nadler
By: Kenneth, Austin
.
Contributor(s): Nadler, Hillel.
Material type: 
ArticlePublisher: 2024Subject(s): POLITICA FISCAL
In:
Tax Notes International v. 115, n. 8, August 19 2024, p. 1211-1224Summary: Kenneth Austin is a retired Treasury economist and an adjunct professor at American University’s School of International Service. Hillel Nadler is an assistant professor at Wayne State University Law School. They would like to thank Rich Danker, Kurt Schuler, Brad Setser, and John Hansen for their helpful comments and suggestions, and especially Reuven Avi-Yonah for his invaluable help and advice. In this article, Austin and Nadler examine an unintended consequence of tax policies that have made the United States a tax haven — its trade deficit — and they propose unwinding tax preferences for foreign holders of U.S. financial assets to reduce the United States’ external borrowing and trade deficit.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/8-4 (Browse shelf) | Available | OP 138-Bis/2024/115/8-4 |
Kenneth Austin is a retired Treasury economist and an adjunct professor at American University’s School of International Service. Hillel Nadler is an assistant professor at Wayne State University Law School. They would like to thank Rich Danker, Kurt Schuler, Brad Setser, and John Hansen for their helpful comments and suggestions, and especially Reuven Avi-Yonah for his invaluable help and advice. In this article, Austin and Nadler examine an unintended consequence of tax policies that have made the United States a tax haven — its trade deficit — and they propose unwinding tax preferences for foreign holders of U.S. financial assets to reduce the United States’ external borrowing and trade deficit.
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