Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty

Authors

J. Clifton Fleming Jr., Brigham Young UniversityFollow
Robert J. Peroni, The University of Texas School of LawFollow
Stephen E. Shay, Harvard Law SchoolFollow

Recommended Citation

Fleming, J. Clifton Jr.; Peroni, Robert J.; and Shay, Stephen E. (2023) "Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty," Florida Tax Review: Vol. 13: No. 1, Article 9.
Available at: https://scholarship.law.ufl.edu/ftr/vol13/iss1/9