Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"
Commentary on an analysis of the implications of adoption by the U.S. of a consumption tax. Notes the superiority of a destination-based versus an origin-based consumption tax, and the likelihood that other countries may respond by terminating their income tax treaties with the U.S.
Year of publication: |
1996
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Authors: | Avi-Yonah, Reuven S. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 2, p. 259-65
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
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