Monday, November 02, 2015
Revised paper posted on SSRN
I have uploaded onto SSRN a slight revision of my previously posted paper, The Two Faces of the Single Tax Principle, to reflect comments that I received at the Brooklyn conference on October 23. The new version is available here. The main change is that I am now more bullish about the view the bilateral tax treaty compatibility of the so-called "option Z" approach to taxing foreign source income that I discuss in the paper.