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"This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatments of transborder transactions. The destination-principle approach sidesteps the transferpricing problem. It remains in the origin-principle approach, which, however, presents fewer challenges of monitoring imports, obviates the tourism problem' whereby people can reduce their taxes by consuming in a low-tax jurisdiction and avoids transition effects associated with introduction of the tax and subsequent tax rate changes. The paper suggests special rules for transborder transactions between related parties to deal with the transfer-pricing problem"--NBER website
"This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatme
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they
This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on ho