Amicus Brief in Moore v. United States

Alex Brill, Kyle Pomerleau, Michael R. Strain, Stan Veuger and Alan Viard | Amicus Brief Filed with Supreme Court

In December, the Supreme Court will hear oral arguments in Moore v. United States, a case to determine whether the mandatory repatriation tax (MRT) is constitutional. Five AEI scholars have submitted an amicus brief in support of the respondent (the U.S. government) arguing that the MRT is constitutional as an indirect tax. Moreover, the amicus explains that any ruling that introduces a realization requirement would disrupt the U.S. income tax system and the U.S. economy.

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