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
Date of revision:
Publication status: published as International Taxation, Cambridge: MIT Press, 1993, chapter 2.
Note: ITI IFM
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- Sinn, Hans-Werner, 1990.
"Tax harmonization and tax competition in Europe,"
Munich Reprints in Economics
19846, University of Munich, Department of Economics.
- 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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