Open AccessDesigning a U.S. Exemption System for Foreign Income When the Treasury is Empty
Author(s) -
J. Clifton Fleming,
Robert J. Peroni,
Stephen E. Shay
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2012.1308
Subject(s) - treasury , tax exemption , revenue , economics , legislation , government (linguistics) , income tax , deferral , double taxation , business , public economics , law and economics , economic policy , finance , law , political science , linguistics , philosophy