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International Tax Reforms with Flexible Prices

Author

Listed:
  • Assaf Razin
  • Efraim Sadka

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.

Suggested Citation

  • Assaf Razin & Efraim Sadka, 2018. "International Tax Reforms with Flexible Prices," NBER Working Papers 24204, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:24204
    Note: IFM
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    More about this item

    JEL classification:

    • F0 - International Economics - - General
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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