How Should Income from Multinationals Be Taxed?

Roger Gordon
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Roger Gordon: UCSD

Chapter 15 in The Global Macro Economy and Finance, 2012, pp 289-312 from Palgrave Macmillan

Abstract: Abstract What do optimal tax models imply about how multinationals should be taxed? How can we best explain the difference between actual policies and the optimal policies implied by existing theories? These questions are becoming increasingly salient, given the growing importance of multinationals in the global economy.

Keywords: Capital Gain; Foreign Subsidiary; Royalty Payment; Accrual Taxation; Entrepreneurial Income (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:intecp:978-1-137-03425-0_16

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DOI: 10.1057/9781137034250_16

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