This book examines corporate and international taxation laws with a focus on reform of U.S. international taxation; tax cuts on repatriation earnings as an economic stimulus; corporate tax reform issues for Congress; firms that incorporate abroad for tax purposes (inversions and expatriation); tax havens and tax avoidance; and, international competitiveness and the tax policy debate.

Table of Contents

Preface; Reform of U.S. International Taxation: Alternatives; Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis; Corporate Tax Reform: Issues for Congress; Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" & "Expatriation"; Tax Havens: International Tax Avoidance & Evasion; Taxes & International Competitiveness; Index.