Kane & Kern: The Use And Abuse Of Location-Specific Rent

Mitchell Kane (NYU) & Adam Kern (NYU), The Use and Abuse of Location-Specific Rent, 76 Tax L. Rev. __ (2023): International tax law divides taxing rights among countries. An ideal allocation of taxing rights would (i) enable countries to raise substantial amounts of revenue; (ii) allow them to do so…

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