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Basic Concepts of International Taxation
Frenkel, Jacob - 1990
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...
Persistent link: https://www.econbiz.de/10012475496
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International Taxation
Gordon, Roger H. - 2002
The integration of world capital markets carries important implications for the design and impact of tax policies. This … recent efforts to reconcile observations with theory. To the extent that multinational firms possess intangible capital on …
Persistent link: https://www.econbiz.de/10012469861
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Tax Policy and the Activities of Multinational Corporations
Hines, James R, Jr - 1996
This paper reviews quantitative studies of the impact of international tax rules on the financial and real behavior of multinational firms. The evidence, much of it recent, indicates that taxation significantly influences foreign direct investment, corporate borrowing, transfer pricing, dividend...
Persistent link: https://www.econbiz.de/10012473259
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The X Tax in the World Economy
Bradford, David F. - 2004
This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatments of transborder transactions. The destination-principle approach sidesteps the transferpricing problem. It remains in the...
Persistent link: https://www.econbiz.de/10012468014
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The Significance of International Tax Rules for Sourcing Income : The Relationship Between Income Taxes and Trade Taxes
Mutti, John - 1996
This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of U.S. law, two provisions are significant: allowing a portion of...
Persistent link: https://www.econbiz.de/10012473330
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The Seesaw Principle in International Tax Policy
Slemrod, Joel - 1994
The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one...
Persistent link: https://www.econbiz.de/10012474044
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Convergence in Growth Rates : A Quantitative Assessment of the Role of Capital Mobility and International Taxation
Razin, Assaf - 1993
We provide an exploratory quantitative analysis of the role of capital mobility and international taxation in explaining the observed cross-country diversity in the long-run rates of growth of per capita and total incomes as well as the population growth rates. Corroborative evidence is found...
Persistent link: https://www.econbiz.de/10012474623
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Convergence in Growth Rates : The Role of Capital Mobility and International Taxation
Razin, Assaf - 1992
We consider the role of capital mobility and international taxation. In explaining the observed diversity in long-term growth rates. Our major finding is that, under capital mobility, international differences in taxes will not matter for total growth differentials. Policy differences have a...
Persistent link: https://www.econbiz.de/10012474751
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International Fiscal Policy Coordination and Competition : An Exposition
Razin, Assaf - 1991
) competing countries that cannot exercise significant market power in the world economy when setting tax rates, (2) competing … countries that incorporate the indirect effect on world prices into the tax design and (3) competing governments that are unable … principles of international taxation under full integration of goods and capital world markets …
Persistent link: https://www.econbiz.de/10012475221
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Can Capital Income Taxes Survive in Open Economies?
Gordon, Roger H. - 1990
during much of the postwar period, may well have served as this Stackelberg leader, world capital markets are now more …
Persistent link: https://www.econbiz.de/10012475615