TY  - JOUR
AU  - Bradford,David F.
AU  - Ault,Hugh J.
TI  - Taxing International Income:  An Analysis of the U.S. System and Its Economic Premises
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 3056
PY  - 1990
Y2  - December 1990
UR  - http://www.nber.org/papers/w3056
L1  - http://www.nber.org/papers/w3056.pdf
N1  - Author contact info:
David F. Bradford
Woodrow Wilson School
Princeton University
Princeton, NJ 08544-1013
Tel: 609/258-1856
Fax: 609/258-2809
E-Mail: BRADFORD@PRINCETON.EDU

Hugh J. Ault
M1  - published as Hugh J. Ault, David F. Bradford. "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," in Assaf Razin and Joel Slemrod, editors, "Taxation in the Global Economy" University of Chicago Press, 1990 (1990)

AB  - This paper describes the basic U.S. legal rules that govern the taxation of international transactions and explores the economic policies or principles they reflect. Particular attention is paid to the changes made by the Tax Reform Act of 1986, but it is impossible to understand the 1986 Act changes without placing them in the context of the general taxing system applicable to international transactions. The exposition is intended to be intelligible to readers with either legal or economic training.
ER  -