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Basic Concepts of International Taxation

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Author Info

  • Jacob Frenkel
  • Assaf Razin
  • Efraim Sadka

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.

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File URL: http://www.nber.org/papers/w3540.pdf
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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3540.

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Date of creation: Dec 1990
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Publication status: published as International Taxation, Cambridge: MIT Press, 1993, chapter 2.
Handle: RePEc:nbr:nberwo:3540

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  1. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," Munich Reprints in Economics 19846, University of Munich, Department of Economics.
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Cited by:
  1. 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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