Wharton PPI B-School for Public Policy Seminar Summaries



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Seminar Date

Spring 4-28-2017

Publication Date

Fall 9-20-2019


There are two basic systems for international corporate taxation. The US operates under a worldwide taxation system, in which the US government asserts its right to tax the global income of US resident corporations, whether that income is earned within the US or outside it. The US is the only G7 nation that maintains such a tax system. The majority of other nations in the world use a territorial taxation regime. A territorial regime embodies a source-based system where countries only tax business activity that happens within their borders. This summary of Professor Jennifer Blouin's B-School Seminar, focuses on differences in corporate tax regimes worldwide and the implications for corporate tax reform.


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Economic Policy | Finance | International Economics | Political Economy | Public Policy | Taxation


corporate tax planning, worldwide vs. territorial regimes, tax rate, trade, worldwide tax system, foreign tax

Summary: Effects of the US Worldwide Tax Regime on Domestic Investment