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Taxing Consumption in a Global Economy

Author

Listed:
  • Harry Grubert
  • T. Scott Newlon

Abstract

The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.

Suggested Citation

  • Harry Grubert & T. Scott Newlon, 1997. "Taxing Consumption in a Global Economy," Books, American Enterprise Institute, number 52737, September.
    • Handle: RePEc:aei:rpbook:52737
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    File URL: http://www.aei.org/publication/taxing-consumption-in-a-global-economy
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Carroll, Robert & Joulfaian, David & Mackie, James, 2011. "Income Versus Consumption Tax Baselines for Tax Expenditures," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 491-510, June.
    4. Auerbach, Alan J. & Devereux, Michael P., 2010. "Consumption and cash-flow taxes in an International setting," LSE Research Online Documents on Economics 58056, London School of Economics and Political Science, LSE Library.
    5. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo.
    6. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    7. Devereux, Michael & Bond, Stephen Roy, 2002. "Cash Flow Taxes in an Open Economy," CEPR Discussion Papers 3401, C.E.P.R. Discussion Papers.
    8. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
    9. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.

    More about this item

    Keywords

    tax reform; fiscal;

    JEL classification:

    • H - Public Economics

    Statistics

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