How I Learned to Stop Worrying and Love Double Taxation

Authors

Herwig J. Schlunk

Document Type

Article

Publication Title

Notre Dame Law Review

Publication Date

2003

ISSN

0745-3515

Page Number

127

Keywords

tax law, double taxation, equity capital, joint venture

Disciplines

Law | Tax Law

Abstract

This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational context. The second Part formalizes and generalizes the example, and concludes that double taxation is not only necessary in a multinational context, but also in any multi-period domestic context. The third Part contains a few policy prescriptions that, I fervently hope, will guide future administrations.

Recommended Citation

Herwig J. Schlunk, How I Learned to Stop Worrying and Love Double Taxation, 79 Notre Dame Law Review. 127 (2003)
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/441