The United States is increasingly linked to the world economy through trade and investment. But does the current tax system help or hinder this process of integration into the world economy? 

In this podcast, Robert Carroll, Deputy Assistant Secretary for Tax Analysis at the U.S. Treasury, discusses principles of fundamental tax reform, the costs of federal tax compliance, and the impact of the current tax code on U.S. international competitiveness (12 minutes, 20 seconds).

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