The Benefits Principle

3 Pages Posted: 15 Jun 2022 Last revised: 28 Jul 2022

Date Written: June 2, 2022

Abstract

The benefits principle (BP) is a concept of tax law which states that active (business) income should be taxed primarily in the source country while passive (investment) income should be taxed primarily in the country of residence.

Keywords: Benefits principle

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., The Benefits Principle (June 2, 2022). U of Michigan Public Law Research Paper No. 22-027, Available at SSRN: https://ssrn.com/abstract=4126198 or http://dx.doi.org/10.2139/ssrn.4126198

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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