Basic Concepts of International Taxation
34 Pages Posted: 29 Dec 2006 Last revised: 6 Mar 2022
Date Written: December 1990
Abstract
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.
Suggested Citation: Suggested Citation
Frenkel, Jacob A. and Razin, Assaf and Sadka, Efraim, Basic Concepts of International Taxation (December 1990). NBER Working Paper No. w3540, Available at SSRN: https://ssrn.com/abstract=471524
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