As the international behaviour of firms changes, so too must the theories used to describe, explain and predict that behaviour change. This volume is conceived as an exploration of the evolving nature of internationalization in the context of shifting environmental forces in an effort to:...

Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...