This is the tenth in a series of sixteen papers about the U.S extraterritorial tax system.The U.S. extraterritorial tax system violates multiple provisions of international human rights instruments that have been signed, or signed and ratified, by the United States. The rights in question...

This is the twelfth in a series of sixteen papers about the U.S extraterritorial tax system.Overseas Americans pay taxes in thecountries where they live. Most owe no U.S. tax.The U.S extraterritorial tax system is not about paying taxes, not for overseas Americans and not for the United States....

This is the fourth in a series of sixteen papers about the U.S extraterritorial tax system.Millions of persons living overseas suffer under the U.S extraterritorial tax system. Many organizations and individuals have been and continue to work to change the system. But to date their efforts have...

This is the first in a series of sixteen papers about the U.S extraterritorial tax system.Since Cook v. Tait was decided in 1924 much has changed, with respect to both federal taxation and U.S. citizenship. This paper explains their parallel evolutions. While Cook may hold that the federal...

This is the eleventh in a series of sixteen papers about the U.S extraterritorial tax system.Instead of practicing deference, federal courts must subject tax legislation to the same constitutional review to which they subject other legislation.This series of papers demonstrates that the U.S....

This is the sixth in a series of sixteen papers about the U.S extraterritorial tax system.The immediately preceding (fifth) paper in this series explains and refutes the five most commonly offered rationales for extraterritorial taxation. This sixth paper confronts those theoretical rationales...

This paper compares the boom-bust cycle in Finland and Sweden 1984-1995 with the average boom-bust pattern in industrialized countries as calculated from an international sample for the period 1970-2002. Two clear conclusions emerge. First, the Finnish-Swedish experience is much more volatile...

Unlike the crisis years of 2007-2009 (when the insolvency of large banks was a major problem), the current round of the global financial crisis has fiscal origins. Almost all developed countries suffer from an excessive public debt burden that has been built up over the last two decades or more....

This paper discusses the history and future of the Swedish fiscal framework. First, we claim that the fiscal framework has contributed to a sharp decline in the debt-to-GDP ratio, from one of the highest to one of the lowest in the European Union. Next, we focus on the future. Despite its...

The financial crisis of 2008 and its aftermath offer an opportunity to institute significant reform in economics teaching, starting at the introductory level. Mainstream macroeconomics texts still rely heavily on a classical assumption of a long-run full employment equilibrium, which underrates...