https://taxfoundation.org/blog/repatriation-tax-holiday-hangover/
When weighing possible reforms, lawmakers should avoid repeating past failures like a repatriation tax holiday and instead look towards permanent solutions.
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https://www.piie.com/experts/podcasts/peterson-perspectives/2016/would-repatriation-tax-holiday-work
Gary Clyde Hufbauer says the widely debated proposal to bring investment home from overseas might be a step in the right direction.
repatriation tax holidaywouldworkpiie