Basic Concepts of International Taxation

Jacob Frenkel, Assaf Razin and Efraim Sadka

No 3540, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Free movements of goods and capital across national borders have important implications for both direct and indirect taxation. The paper discusses the following issues: (a) The implications of different treatments of resident capital income originating abroad and nonresident capital income originating at home; (b) The implications of different treatments of exports and imports under the indirect tax system (VAT); (c) What is the economically efficient international tax structure.

Date: 1990-12
Note: ITI IFM
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Citations: View citations in EconPapers (2)

Published as International Taxation, Cambridge: MIT Press, 1993, chapter 2.

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Working Paper: BASIC CONCEPTS OF INTERNATIONAL TAXATION (1990)
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