Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System
Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System
This chapter develops a simple model to illustrate how various tax policy decisions can affect international competitiveness, and applies the model to various provisions in the U.S. Internal Revenue Code (IRC). It also describes a tax system that does not harm competitiveness, while providing each country with wide latitude to set its own tax policies.
Keywords: tax policy, taxation, IRC, international competitiveness
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