Date of Award

Spring 2014

First Advisor

Dr. Gerald Weinstein


This paper will assess the current state of the United States income tax policy in comparison to other worldwide tax models. It will focus on the three main elements of the United States tax system that have “encouraged U.S. multinationals to locate assets, economic activity, and earn and realize profit in other countries,” which ultimately have led to the undesirable consequences of “weaker U.S. competitiveness:” corporate income tax rates, tax credits and treatment of foreign-sourced income1 (Tax Policy Center, Entry 3, 2007).