Download This PaperThe 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: 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)
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.