Free trade taxation and protectionist taxation
Copyright policy )Free trade taxation and protectionist taxation
The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax policy, such as value-added taxes, integration, income shifting, and the choice of worldwide or territorial system of taxes.
- University of Michigan–Flint United States
- University of Michigan United States
- University of Michigan–Ann Arbor United States
Political Science, International Trade, Business Taxation, Taxation, Public Finance & Economics, Government, Politics and Law, Finance /Banking, Economics / Management Science, jel: jel:F21, jel: jel:H20
Political Science, International Trade, Business Taxation, Taxation, Public Finance & Economics, Government, Politics and Law, Finance /Banking, Economics / Management Science, jel: jel:F21, jel: jel:H20
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