Open AccessThe Truthiness of 'Lockout': A Review of What We Know
Author(s) -
Stephen E. Shay
Publication year - 2015
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.2578713
Subject(s) - need to know , internet privacy , computer science , computer security
Shay reviews what is known about "lockout" and unrepatriated offshore earnings. He concludes that the limited evidence available does not support claims that economic harm from lockout justifies shifting to a territorial tax system.
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