Taxing International Income: an Analysis of the U.S. System and its Economic Premises

45 Pages Posted: 14 Apr 2007 Last revised: 9 Nov 2022

See all articles by David F. Bradford

David F. Bradford

Princeton University, Woodrow Wilson School; NBER; CESifo (Center for Economic Studies and Ifo Institute)

Hugh J. Ault

affiliation not provided to SSRN

Date Written: August 1989

Abstract

This paper describes the basic U.S. legal rules that govern the taxation of international transactions and explores the economic policies or principles they reflect. Particular attention is paid to the changes made by the Tax Reform Act of 1986, but it is impossible to understand the 1986 Act changes without placing them in the context of the general taxing system applicable to international transactions. The exposition is intended to be intelligible to readers with either legal or economic training.

Suggested Citation

Bradford, David F. and Ault, Hugh J., Taxing International Income: an Analysis of the U.S. System and its Economic Premises (August 1989). NBER Working Paper No. w3056, Available at SSRN: https://ssrn.com/abstract=979953

David F. Bradford (Contact Author)

Princeton University, Woodrow Wilson School ( email )

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Hugh J. Ault

affiliation not provided to SSRN

No Address Available