Clausing and Hufbauer debate merits of territorial taxation
In a series of Tax Notes articles, Kimberly A. Clausing, a professor of economics at Reed College, and Gary Clyde Hufbauer, the Reginald Jones Senior Fellow at the Peterson Institute for International Economics, debate the possible effects of a U.S. move toward territorial taxation of corporations.

To read the articles, please go to:

Clausing, "A Challenging Time for International Tax Policy," Tax Notes, July 16, 2012, p. 281
Hufbauer, "800,000 Jobs Shipped Overseas? Check the Math!" Tax Notes, August 6, 2012, p. 717
Clausing, "Response to Hufbauer: Territorial System Has Risks," Tax Notes, August 13, 2012, p. 825
Hufbauer, "Rejoinder to Clausing," Tax Notes, August 20, 2012, p. 963
By Clausing, Kimberly A.; Hufbauer, Gary Clyde, posted on Friday September 21, 2012
competitiveness; deferral; Subpart F; CFC rules; multinational companies; offshoring; globalization; repatriation; permanently reinvested earnings; tax reform; territorial taxation; transfer pricing; income shifting

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