000 01346nab a2200193 c 4500
999 _c150086
_d150086
003 ES-MaIEF
005 20241217171310.0
007 ta
008 241210s2024 us ||||| |||| 00| 0 eng d
040 _aES-MaIEF
_beng
_cES-MaIEF
100 _aKenneth, Austin
_972163
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
700 _aNadler, Hillel
_972164
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
942 _cART