Rivista di diritto finanziario e scienza delle finanze

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Rivista di diritto finanziario e scienza delle finanze

fasc. 01,27 AGOSTO 2019

WHAT GOES AROUND COMES AROUND: WHY THE USA IS RESPONSIBLE FOR CAPITAL FLIGHT (AND WHAT IT CAN DO ABOUT IT) (*)

Sommario: Summary: 1. Introduction. — 2. The Development of the Problem. — ...: a. 1984-2000. — ...: b. 2000-2010. — ...: c. 2010-2018. — 3. A Modest Proposal. — 4. Conclusion.
Testo:

Abstract. This article surveys the history of US efforts to tax US citizens and residents who pretend to be foreigners in order to benefit from exemptions from withholding. It...

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