Some International Issues in Commodity Taxation / Michael Keen.

Format:

Book

Government document

Author/Creator:

Keen, Michael.

Series:

IMF Working Papers; Working Paper ; No. 2002/124

IMF Working Papers

Language:

English

Physical Description:

1 online resource (27 pages)

Place of Publication:

Washington, D.C. : International Monetary Fund, 2002.

Language Note:

English

Summary:

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax not paid" transactions (motivated by the opportunity to pay no tax at all on transactions with international aspects). Assessment of the severity of the associated policy problems faces the difficulty that the observed extent of cross-border transactions conveys no information on the induced inefficiency that the possibility of such transactions may generate. Given the difficulty of securing coordination of national tax policies, much of the emphasis in dealing with these problems in the coming years is likely to be on administrative cooperation.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Description based on print version record.

ISBN:

9786613799463

9781462301478

1462301479

9781452797649

1452797641

9781282100930

1282100939

9781451900002

1451900007