Taxing International Income: An Analysis of the U.S. System and Its Economic Premises
AbstractThis paper describes the basic U.S. legal rules that govern the taxation of international transactions and explores the economic policies or principles they reflect. Particular attention is paid to the changes made by the Tax Reform Act of 1986, but it is impossible to understand the 1986 Act changes without placing them in the context of the general taxing system applicable to international transactions. The exposition is intended to be intelligible to readers with either legal or economic training.
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Bibliographic InfoPaper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3056.
Date of creation: Dec 1990
Date of revision:
Publication status: published as Hugh J. Ault, David F. Bradford. "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," in Assaf Razin and Joel Slemrod, editors, "Taxation in the Global Economy" University of Chicago Press, 1990 (1990)
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Other versions of this item:
- Hugh J. Ault & David F. Bradford, 1990. "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," NBER Chapters, in: Taxation in the Global Economy, pages 11-52 National Bureau of Economic Research, Inc.
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