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But today Italy is implementing the tax on its own in a very different context.
"The I.R.S. would not be prohibited from implementing the tax credit," the aide said.
It also explores political and other challenges the government faced when designing and implementing the tax.
Just the process of establishing and implementing the tax would be an immense learning experience for students, staff, faculty and administrators.
But in recent days, senior government and UMP figures started raising doubts, perhaps wary of popular support for the Socialists, who stressed the complexity of implementing the tax and the problems that it could bring for French companies.
In the hours after her congressional defeat, Fernández caved in to pressure from opposition leaders and senior Peronist politicians, agreeing to revoke her earlier decrees implementing the tax increase.
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My economic team developed a tax-cut package, sold the tax-cut package, is implementing the tax-cut package, and for that they deserve a lot of credit.
And it is also lucrative; the Mexican government partly implemented the tax as part of fiscal reform meant to reduce its dependence on oil income.
France took the lead in pioneering the Unitaid air ticket levy, and was subsequently followed by a number of other countries that have since implemented the tax.
The idea that any country that implements the tax unilaterally will be putting itself at a critical disadvantage over and against other jurisdictions is equally flawed.
"The ones who have properties are the ones with the power to implement the tax," Pan Shiyi, 46, chairman of the Beijing-based real estate developer Soho China, said in Hong Kong.
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CEO of Professional Science Editing for Scientists @ prosciediting.com