Basic Concepts of International Taxation
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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.
Published: International Taxation, Cambridge: MIT Press, 1993, chapter 2.
This paper is available as PDF (328 K) or DjVu (206 K) (Download viewer) or via email.
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