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Hastings Communications and Entertainment Law Journal

Authors

Paul Battista

Abstract

"Runaway" film and television production is a public policy issue that has been targeted for reform with the goal of its eradication, a goal that has not been achieved. The discussion has framed the issue as one relating to international trade policy and labor policy, and as a result proposals to eradicate the problem have been focused on these areas. This article takes the position that runaway film and television production is an international tax law issue that should be examined within the framework of U.S. international tax policy. In general, the U.S. international tax laws require reform because they subsidize U.S. businesses in amounts that are detrimental to the fiscal stability of the United States in addition to being inefficient and inequitable. Motion picture tax incentives provided by other countries to induce runaway film and television production exacerbate the existing inefficiency, inequity, and fiscal instability of the U.S. international tax laws, and should be immediately addressed by amendments to U.S. international tax laws. My proposals will make the U.S. international tax laws more efficient and equitable, as well as create more tax revenue for the United States, while at the same time will help eradicate runaway film and television production.

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