NATIONAL BUREAU OF ECONOMIC RESEARCH
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International Tax Reforms with Flexible Prices

Assaf Razin, Efraim Sadka

NBER Working Paper No. 24204
Issued in January 2018
NBER Program(s):International Finance and Macroeconomics

The growing spread of globalization creates a genuine need for international tax reforms. In this we establish the neutrality of border-tax adjustments of the income tax; the welfare dominance of residence-based over source-based income taxation, albeit at the cost of a larger trade deficit; and the ineffectiveness of non-transitory border taxes as a means for reducing the trade deficit.

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Document Object Identifier (DOI): 10.3386/w24204

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