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Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems

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Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems

Grubert, Harry (contributor) - 2004

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...

Persistent link: https://www.econbiz.de/10002523012