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Free-Trade Taxation and Protectionist Taxation

  • Joel Slemrod

This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard the existing international tax regime and the U.S. international tax policy, and characterizes which aspects of tax policy are free trade and which are protectionist, differentiating the 'predatory protectionism' of tax havens and the 'ownership protectionism' of tax policies that favor domestically- resident multinational corporations.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 4902.

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Date of creation: Oct 1994
Date of revision:
Publication status: published as International Tax and Public Finance, vol. 2, no. 3, pp. 471-489, November 1995
Handle: RePEc:nbr:nberwo:4902
Note: ITI PE
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  1. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1, December.
  2. David F. Bradford & Hugh J. Ault, 1989. "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," NBER Working Papers 3056, National Bureau of Economic Research, Inc.
  3. David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991. "Income Shifting in U.S. Multinational Corporations," NBER Working Papers 3924, National Bureau of Economic Research, Inc.
  4. Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Papers 652, Yale - Economic Growth Center.
  5. Giovannini, Alberto & Hubbard, R. Glenn & Slemrod, Joel (ed.), 1993. "Studies in International Taxation," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226297019.
  6. Martin S. Feldstein & Paul R. Krugman, 1990. "International Trade Effects of Value-Added Taxation," NBER Chapters, in: Taxation in the Global Economy, pages 263-282 National Bureau of Economic Research, Inc.
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