, increases the sensitivity of investment and location decisions to taxation. Countries feel pressure to reduce tax rates to avoid … driving away their tax bases. International “tax competition” is increasing as capital and labor mobility rises. Most … international capital and labor mobility rises, the risks associated with not having an efficient federal tax structure increase …

evolved in recent years, the proposals could apply more broadly to taxation of small, individually run businesses. In an era …

. However, most already do, and the rest will surely follow. The taxation of tech giants raises many issues relevant to any … activities of tech companies would be inconsistent with the general principles of fair and efficient taxation …