Publication series :National Bureau of Economic Research Project Report
Author: Assaf Razin
Publisher: University of Chicago Press
Publication year: 2008
E-ISBN: 9780226705880
P-ISBN(Paperback): 9780226705910
P-ISBN(Hardback): 9780226705927
Subject: F811.4 revenue and expenditure
Language: ENG
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Description
Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come.
Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.