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Dimensions of Competitiveness$
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Paul De Grauwe

Print publication date: 2010

Print ISBN-13: 9780262013963

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262013963.001.0001

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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

Chapter:
(p.207) 7 Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System
Source:
Dimensions of Competitiveness
Author(s):

Michael S. Knoll

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262013963.003.0007

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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