Thispaper describes an ingenious and elegant scheme for implementinga destination-based value added tax (VAT) on cross-border tradewithin a nation or group of nations. Sales to local purchasers(registered traders, households, and unregistered traders) wouldbe subject to the local VAT, but sales...

Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexamination of basic precepts of fiscal federalism in the United States, not just taxation of remote sellers. This paper examines: key features of electronic commerce; the Internet Tax Freedom Act and the...

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to...

Disparate commitments to reduce GHG emissions create demands for border carbon adjustments (BCAs) to prevent negative competitive effects and carbon leakage. BCAs that accomplish economic objectives and are administratively feasible, WTO-legal, and politically acceptable may be impossible. BCAs...

A recurring theme in the literature on taxation has been uncertainty about the incidence of the corporate income tax. The answer may be even more elusive for state taxes than for federal taxes. As seen by one state, a corporate income tax levied on the basis oformula apportionment of total...