Professors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.

For more, read Nadler and Austin's article in Tax Notes, "America the Tax Haven and Its Trade Deficits."

Listen to more Tax Notes Talk episodes about tax havens:

Bad Credit: A Look at Switzerland’s Bank Secrecy
Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers

For more coverage, read the following in Tax Notes:

EU to Remove Antigua and Barbuda From Tax Blacklist
Researchers Try to Quantify Firms’ Use of Tax Havens After TCJA
BEPS Activity May Have Declined in Tax Havens, OECD Reports
Montana DOR Amends Code to Remove Tax Haven Language
The EU Tax Blacklist: A Six-Year Journey Toward Compliance

David Stewart: @TaxStew
Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

America the Tax Haven? Exploring the U.S. Trade Deficit