| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w10676
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| 来源ID | Working Paper 10676
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| The X Tax in the World Economy |
| David F. Bradford
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| 发表日期 | 2004-08-23
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| 出版年 | 2004
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| 语种 | 英语
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| 摘要 | 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. |
| 主题 | Public Economics
; Taxation
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| URL | https://www.nber.org/papers/w10676
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/568308
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推荐引用方式
GB/T 7714 |
David F. Bradford. The X Tax in the World Economy. 2004.
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文件名：
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w10676.pdf
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格式：
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Adobe PDF
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