The Resource The use of neutralities in international tax policy

The use of neutralities in international tax policy

Label
The use of neutralities in international tax policy
Title
The use of neutralities in international tax policy
Creator
Subject
Language
eng
Summary
This paper analyzes the use of neutrality conditions, such as capital export neutrality, capital import neutrality, capital ownership neutrality, and market neutrality, in international tax policy. Neutralities are not appropriate tools for designing tax policy. They each identify a possible margin where taxation may distort business activities. Because these neutralities cannot be all satisfied simultaneously, however, they do not allow analysts to determine the appropriate trade-offs of these distortions, unlike deadweight loss measures used in other areas of tax policy. International tax policy should instead be tied directly to the reasons for taxing capital income, reasons which are derived from optimal tax or similar models
Citation source
In: National tax journal. - Washington. - Vol. 68 (2015),
http://library.link/vocab/creatorName
Weisbach, D.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • capital export neutrality
  • capital import neutrality
  • capital ownership neutrality
Label
The use of neutralities in international tax policy
Instantiates
Publication
Label
The use of neutralities in international tax policy
Publication

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