Free-Trade Taxation and Protectionist Taxation / Joel Slemrod.

Format:

Book

Author/Creator:

Slemrod, Joel.

Contributor:

National Bureau of Economic Research.

Series:

Working Paper Series (National Bureau of Economic Research) no. w4902.

NBER working paper series no. w4902

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 1994.

Summary:

This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard the existing international tax regime and the U.S. international tax policy, and characterizes which aspects of tax policy are free trade and which are protectionist, differentiating the 'predatory protectionism' of tax havens and the 'ownership protectionism' of tax policies that favor domestically- resident multinational corporations.

Notes:

Print version record

October 1994.