Insights
Publication | BRG working paper
Implications of a Switch to a Territorial Tax System in the United States
Eric Drabkin, Kenneth Serwin, and Laura Tyson
November 2013
Eric Drabkin, Kenneth Serwin, and Laura Tyson examine the effects of a switch in the US corporate tax system from the current worldwide tax system with deferral to a territorial tax system consistent with those used in other advanced industrial countries.