TY  - JOUR
AU  - Slemrod,Joel
TI  - Free-Trade Taxation and Protectionist Taxation
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 4902
PY  - 1994
Y2  - October 1994
UR  - http://www.nber.org/papers/w4902
L1  - http://www.nber.org/papers/w4902.pdf
N1  - Author contact info:
Joel Slemrod
University of Michigan Business School
701 Tappan Street
Room R5396
Ann Arbor, MI  48109-1234
Tel: 734/936-3914
Fax: 734-615-4323
E-Mail: jslemrod@umich.edu
AB  - This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade.  It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context.  It then evaluates against this standard the existing international tax regime and the U.S. international tax policy, and characterizes which aspects of tax policy are free trade and which are protectionist, differentiating the 'predatory protectionism' of tax havens and the 'ownership protectionism' of tax policies that favor domestically- resident multinational corporations.
ER  -