Basic Concepts of International Taxation
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.
Year of publication: |
1990-12
|
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Authors: | Razin, Assaf ; Sadka, Efraim ; Frenkel, Jacob |
Institutions: | National Bureau of Economic Research (NBER) |
Saved in:
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