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Basic Concepts of International Taxation / Jacob Frenkel, Assaf Razin, Efraim Sadka.
- Format:
- Book
- Author/Creator:
- Frenkel, Jacob.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w3540.
- NBER working paper series no. w3540
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 1990.
- Summary:
- 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.
- Notes:
- Print version record
- December 1990.
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