The use of neutralities in international tax policy

David Weisbach ()
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David Weisbach: University of Chicago

No 1414, Working Papers from Oxford University Centre for Business Taxation

Abstract: This paper analyzes the use of neutrality conditions, such as capital export neutrality, capital import neutrality, capital ownership neutrality, and market neutrality, in international tax policy. Neutralities are not appropriate tools for designing tax policy. They each identify a possible margin where taxation may distort business activities. Because these neutralities cannot be all satisfied simultaneously, however, they do not allow analysts to determine the appropriate trade-offs of theses distortions, unlike deadweight loss measures used in other areas of tax policy. International tax policy should instead be tied directly to the reasons for taxing capital income, reasons which are derived from optimal tax or simliar models.

Keywords: International taxation; capital export neutrality; capital import neutrality; ownership neutrality; optimal taxation (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-mfd and nep-pbe
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