The X Tax in the World Economy

David Bradford

No 1264, CESifo Working Paper Series from CESifo

Abstract: 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 origin-principle approach, which, however, presents fewer challenges of monitoring the imports, obviates the “tourism problem” whereby people can reduce their taxes by consuming in a low-tax jurisdiction and avoids transition effects associated with introduction of the tax and subsequent tax rate changes. The paper suggests special rules for transborder transactions between related parties to deal with the transfer-pricing problem.

Date: 2004
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (6)

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Working Paper: The X Tax in the World Economy (2004)
Working Paper: The X Tax in the World Economy (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_1264

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