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
MIT Press Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.
Please, subscribe or login to access full text content.
If you think you should have access to this title, please contact your librarian.
To troubleshoot, please check our FAQs, and if you can't find the answer there, please contact us.