The Resource Perspectives on the worldwide vs. territorial taxation debate

Perspectives on the worldwide vs. territorial taxation debate

Label
Perspectives on the worldwide vs. territorial taxation debate
Title
Perspectives on the worldwide vs. territorial taxation debate
Creator
Subject
Language
  • eng
  • eng
Summary
This article argues that both fairness and efficiency considerations support the conclusion that a properly designed worldwide income tax regime is superior to either the current U.S. hybrid worldwide system or an exemption system. It discusses successively: a properly designed worldwide system; economic doctrines; inefficient distortions; ownership neutrality; tax expenditure analysis; fairness considerations; VAT or GST comparison
Citation source
In: Tax notes international. - Falls Church. - Vol. 57 (2010), no. 1 ; p. 75-105
http://library.link/vocab/creatorName
  • Fleming, J.C. (Jr.)
  • Peroni, R.J
  • Shay, S.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • worldwide income
  • territoriality principle
Label
Perspectives on the worldwide vs. territorial taxation debate
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/T/TNI/vol.57/1_75-105.zip
Publication
Note
20100205

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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