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How Should Income from Multinationals Be Taxed?

In: The Global Macro Economy and Finance

Author

Listed:
  • Roger Gordon

    (UCSD
    CKGSB)

Abstract

What do optimal tax models imply about how multinationals should be taxed? How can we best explain the difference between actual policies and the optimal policies implied by existing theories? These questions are becoming increasingly salient, given the growing importance of multinationals in the global economy.

Suggested Citation

  • Roger Gordon, 2012. "How Should Income from Multinationals Be Taxed?," International Economic Association Series, in: Franklin Allen & Masahiko Aoki & Jean-Paul Fitoussi & Nobuhiro Kiyotaki & Roger Gordon & Joseph E. S (ed.), The Global Macro Economy and Finance, chapter 15, pages 289-312, Palgrave Macmillan.
    • Handle: RePEc:pal:intecp:978-1-137-03425-0_16
    DOI: 10.1057/9781137034250_16
    as

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