Lily Batchelder

Mitchell KaneAt the seventh annual NYU/UCLA Tax Policy Symposium, “New Approaches to Calculation and Allocation of the International Tax Base,” panelists weighed the merits of origin-based versus destination-based systems as well as the merits of income versus cash-flow taxes. Participants including Professor of Law and Public Policy Lily Batchelder; James S. Eustice Visiting Professor of Practice and Taxation H. David Rosenbloom, director of the International Tax Program; and Wayne Perry Professor of Taxation Daniel Shaviro discussed theoretical fundamentals, tax treaty compatibility, administrability, and other crucial elements.

H. David Rosenbloom

Daniel Shaviro

Introducing the October 27 symposium, Gerald L. Wallace Professor of Taxation Mitchell Kane said, “There would seem to be so much complexity, so many moving pieces, so many varying interests across different taxpayers and different sovereigns…. For all of the complexity and detail in this subject area, though, I think it’s actually shockingly easy to enumerate the basic building blocks of the existing system, and it’s just about as easy to tick off the frailties or chief soft spots in those building blocks.”

Posted November 16, 2017