The United States (US)
has been a key factor in international taxation for at least a century. This
article focuses on this role during this period by examining the international
tax legacies of two US presidents: Wilson (1913–1921) and Biden (2021–2025).
Both Democrat presidents were in office during pivotal times for international
taxation. It uncovers remarkable parallels between their international
ambitions and the impact of their legacies on international taxation. For
President Wilson, this includes the League of Nations and the international tax
developments that resulted from it. An important aspect of President Biden’s
legacy concerns the global minimum tax (Pillar Two). This article demonstrates
that the international ambitions of both presidents faced fierce resistance
within the US, particularly in the Senate. Both had Republican predecessors and
successors who held very different views on the relationship between taxation
and international relations. This ideological tension is placed within the
broader dialectic between isolationism (Monroe Doctrine) and internationalism
(Wilsonianism) that courses through US international relations.