Free-Trade Taxation and Protectionist Taxation

32 Pages Posted: 13 Aug 2000

See all articles by Joel B. Slemrod

Joel B. Slemrod

University of Michigan, Stephen M. Ross School of Business; National Bureau of Economic Research (NBER)

Date Written: October 1994

Abstract

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.

Suggested Citation

Slemrod, Joel B., Free-Trade Taxation and Protectionist Taxation (October 1994). NBER Working Paper No. w4902. Available at SSRN: https://ssrn.com/abstract=238130

Joel B. Slemrod (Contact Author)

University of Michigan, Stephen M. Ross School of Business ( email )

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