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7 Jul 2021, 1:55 am by Kevin Kaufman
Designing a territorial tax system requires balancing competing goals: exempting foreign business activity from domestic taxation, protecting the domestic corporate tax base, and creating a simple system. [read post]
5 Feb 2010, 6:05 am by Hal Scott, Harvard Law School,
As Senator Schumer’s example at Tuesday’s hearing illustrates, 50 small but highly correlated hedge funds might combine to create systemic risk. [read post]