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84 Tul. L. Rev. 125 (2009-2010)

handle is hein.journals/tulr84 and id is 127 raw text is: More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime Steven A. Dean* Efforts to foster improved international tax coopertion have become preoccupied with tax harmonization. Deharmonization offers the possibility of harmony without uniformity By exploring two examples of tax deharrnoization in practice and considering the origins and limitations of tax harmonization, this Article brings the tradftional emphasis on harmonization into question. It then makes the case that deharmonization-cooperation without uniformniy- could provide a viable alternative. Achieving tax deharmonization potential would require revisiting some of the most basic elements of our cunvnt international tax regime, particularly the benefits prmciple. I. IN TRODUCTION ............................................................................. 126 II. D EHARM ONIZATION ..................................................................... 130 A. Tax Daharmonization ......................................................... 130 B. Deharmonization in Disgwuse ............................................ 133 C Two Types ofDehanonization ......................................... 137 III. THE LIMITS OF TAx HARMONIZATION ......................................... 138 A. Tax Harmonization ............................................................. 139 B. The Age ofEasy Symmety .............................................. 141 C Symmetry and the Modern International Tax R eg im e ................................................................................ 14 3 D Cross-Border Symmetry in a Heterogeneous World ........ 146 IV THE TAX DEHARMONIZATION ALTERNATIVE .............................. 149 A. The Benefits of Tax Harmonization .................................. 151 1. E ff iciency ................................................................... 15 1 2. L egitim acy ................................................................. 153 B. The Benefits of Tax Deharmonizaton .............................. 155 1. E ff iciency ................................................................... 155 * © 2009 Steven A. Dean. Associate Professor of Law, Brooklyn Law School. This Article benefited from support from a Brooklyn Law School Dean's Summer Research Grant and from very helpful input from Tom Brennan, Kim Brooks, Edward Cheng, Allison Christians, Charlotte Crane, Michael Doran, Rebecca Kysar, Edward Janger, Ruth Mason, David Reiss, Diane Ring, Adam Rosenzweig, Chris Serkin, Kirk Stark, and Eric Zolt, and the participants in the UCLA Tax Policy and Public Finance Colloquium, the McGill Tax Policy Workshop, and Junior Tax Scholar's Workshop at NYU. Helpful research assistance was provided by Jeanne Fahrenbach.

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