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.

(328 K)

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

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