Basic Concepts of International Taxation
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.
|Date of creation:||Dec 1990|
|Date of revision:|
|Publication status:||published as International Taxation, Cambridge: MIT Press, 1993, chapter 2.|
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- Sinn, Hans-Werner, 1990.
"Tax harmonization and tax competition in Europe,"
European Economic Review,
Elsevier, vol. 34(2-3), pages 489-504, May.
- Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," Munich Reprints in Economics 19846, University of Munich, Department of Economics.
- Hans-Werner Sinn, 1990. "Tax Harmonization and Tax Competition in Europe," NBER Working Papers 3248, National Bureau of Economic Research, Inc.
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