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Basic Concepts Of International Taxation

Author

Listed:
  • RAZIN, A.
  • FRENKEL, J.
  • SADKA, E.

Abstract

Free 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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Suggested Citation

  • Razin, A. & Frenkel, J. & Sadka, E., 1990. "Basic Concepts Of International Taxation," Papers 31-90, Tel Aviv.
  • Handle: RePEc:fth:teavfo:31-90
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    References listed on IDEAS

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    1. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
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    Cited by:

    1. 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 Ta," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 22, pages 115-137, Abril.

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