Basic Concepts of International Taxation
NBER Working Paper No. 3540
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.
Document Object Identifier (DOI): 10.3386/w3540
Published: International Taxation, Cambridge: MIT Press, 1993, chapter 2.
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