The X tax in the world economy
By: David F. Bradford.
Contributors: National Bureau of Economic Research.
Series: NBER working paper series ;; working paper 10676; Working paper series (National Bureau of Economic Research : Online) ;; working paper no. 10676.
Publisher: National Bureau of Economic Research
Published: 2004
Place of publication: Cambridge, MA
Language: eng
Format: Electronic resource
Subjects: International business enterprises -- Taxation.
Description: "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"--National Bureau of Economic Research web site.
Notes: Also available in print.
Includes bibliographical references.
Title from PDF file as viewed on 1/11/2005.
System requirements: Adobe Acrobat Reader.
Mode of access: World Wide Web.