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Basic Concepts of International Taxation

出版	National Bureau of Economic Research, 1990
URL	http://books.google.com.hk/books?id=Z6siAQAAMAAJ&hl=&source=gbs_api

註釋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.