无国籍收入及其他:艾德·克莱因巴德对国际税收政策的贡献

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-04-28 DOI:10.1086/719053

R. Avi-Yonah

引用次数: 1

摘要

本文总结了已故的埃德·克莱因巴德在国际税收方面的学术成就，并认为他对《减税与就业法案》和当前的税收改革提案都产生了重大影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy

This paper summarizes the late Ed Kleinbard’s scholarship on international taxation and argues that he had a significant impact on both the Tax Cuts and Jobs Act and on current tax reform proposals.

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.