The X-Tax in the World Economy
Subtitle: Going Global with a Simple, Progressive Tax (AEI Studies on Tax Reform)
Publisher: AEI Press; Aei Press
Published: October 1, 2004
Language: eng
Format: Paperback
Number of pages: 60
ISBN-13: 9780844741925
Subjects: International business; Taxation; United States; Income tax; Business & Economics; Business / Economics / Finance; Business/Economics; USA; Public Policy - Economic Policy; Taxation - General; Political Science / General
Description: "This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income. In addition to laying out the general efficiency, equity, and administrative characteristics of an X tax, David F. Bradford considers, in particular, the fundamental choice between two treatments of transborder business transactions: the origin and destination principles."--Jacket.