000 | 01346nab a2200193 c 4500 | ||
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_c150086 _d150086 |
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003 | ES-MaIEF | ||
005 | 20241217171310.0 | ||
007 | ta | ||
008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
040 |
_aES-MaIEF _beng _cES-MaIEF |
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100 |
_aKenneth, Austin _972163 |
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245 | 1 | 0 |
_aAmerica the tax haven and its trade deficits _c by Kenneth Austin and Hillel Nadler |
260 | _c2024 | ||
520 | _aKenneth 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. | ||
650 | 4 |
_aPOLITICA FISCAL _948067 |
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700 |
_aNadler, Hillel _972164 |
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773 | 0 |
_9172617 _oOP 138-Bis/2024/115/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 8, August 19 2024, p. 1211-1224 |
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942 | _cART |