Basic Concepts of International Taxation
AbstractFree 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.
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Bibliographic InfoPaper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3540.
Date of creation: Dec 1990
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Note: ITI IFM
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- Hans-Werner Sinn, 1991.
"Tax Harmonization and Tax Competition in Europe,"
NBER Working Papers
3248, National Bureau of Economic Research, Inc.
- Sanmartín Jaramillo, P.G., 2004. "La neutralidad de los métodos para evitar la doble imposición internacional en un contexto de libre circulación de capitales1/The Neutrality of the Methods for the Avoidance of International Double," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 22, pages 115-137, Abril.
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