NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Basic Concepts of International Taxation

Jacob Frenkel, Assaf Razin, Efraim Sadka

NBER Working Paper No. 3540
Issued in December 1990
NBER Program(s):   ITI   IFM

Free movements of goods and capital across national borders have important implications for both direct and indirect taxation. The paper discusses the following issues: (a) The implications of different treatments of resident capital income originating abroad and nonresident capital income originating at home; (b) The implications of different treatments of exports and imports under the indirect tax system (VAT); (c) What is the economically efficient international tax structure.

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Document Object Identifier (DOI): 10.3386/w3540

Published: International Taxation, Cambridge: MIT Press, 1993, chapter 2.

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