Reciprocity is a misguided response to U.S. economic strength

A push for "reciprocity" in international taxation has gained traction, based on the claim that American companies pay disproportionately high taxes abroad while foreign firms pay far less in the U.S. The tax disparity might seem unfair, but in reality it is a testament to America 's economic strength, global competitiveness, and superior regulatory environment.

Nations that impose excessive taxes on US firms do not do so out of strategic brilliance, authors say.