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Free-Trade Taxation and Protectionist Taxation

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Joel Slemrod

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Abstract

This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard the existing international tax regime and the U.S. international tax policy, and characterizes which aspects of tax policy are free trade and which are protectionist, differentiating the 'predatory protectionism' of tax havens and the 'ownership protectionism' of tax policies that favor domestically- resident multinational corporations.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 4902.

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Date of creation: Oct 1994
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Publication status: published as International Tax and Public Finance, vol. 2, no. 3, pp. 471-489, November 1995
Handle: RePEc:nbr:nberwo:4902

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements

References listed on IDEAS
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  1. David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991. "Income Shifting in U.S. Multinational Corporations," NBER Working Papers 3924, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  2. Joel Slemrod, 1989. "Effect of Taxation with International Capital Mobility," NBER Reprints 1188, National Bureau of Economic Research, Inc.
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  2. Joel Slemrod & Carl Hansen & Roger Procter, 1994. "The Seesaw Principle in International Tax Policy," NBER Working Papers 4867, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
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