International Tax Reforms with Flexible Prices

Assaf Razin and Efraim Sadka

No 24204, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: The growing spread of globalization creates a genuine need for international tax reforms. In this we establish the neutrality of border-tax adjustments of the income tax; the welfare dominance of residence-based over source-based income taxation, albeit at the cost of a larger trade deficit; and the ineffectiveness of non-transitory border taxes as a means for reducing the trade deficit.

JEL-codes: F0 G20 H2 (search for similar items in EconPapers)
Date: 2018-01
New Economics Papers: this item is included in nep-acc, nep-int, nep-pbe and nep-pub
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