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The International Implications of Consumption Tax Proposals

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  • Grubert, Harry
  • Newlon, T. Scott

Abstract

Examines the effect of recent consumption tax proposals (the flat tax and USA tax) on cross-border investment and trade, tax administration, and compliance. Results show that the international flow of goods and capital could effect the results of a closed economy.

Suggested Citation

  • Grubert, Harry & Newlon, T. Scott, 1995. "The International Implications of Consumption Tax Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 619-647, December.
  • Handle: RePEc:ntj:journl:v:48:y:1995:i:4:p:619-47
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    References listed on IDEAS

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    1. Grossman, Gene M., 1980. "Border tax adjustments: Do they distort trade?," Journal of International Economics, Elsevier, vol. 10(1), pages 117-128, February.
    2. Hartman, David G., 1985. "Tax policy and foreign direct investment," Journal of Public Economics, Elsevier, vol. 26(1), pages 107-121, February.
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    Cited by:

    1. Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 71-89, January.
    2. Ruiz-Castillo, Javier, 2004. "En defensa de un impuesto progresivo sobre el consumo," DE - Documentos de Trabajo. Economía. DE de040603, Universidad Carlos III de Madrid. Departamento de Economía.
    3. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo Group Munich.

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