@techreport{NBERw3540,
 title = "Basic Concepts of International Taxation",
 author = "Jacob Frenkel and Assaf Razin and Efraim Sadka",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "3540",
 year = "1990",
 month = "December",
 URL = "http://www.nber.org/papers/w3540",
 abstract = {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.},
}