International Tax Reforms with Flexible Prices
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下载链接：
https://www.nber.org/papers/w24204
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资源简介：
The growing spread of globalization creates a genuine need for international tax reforms. In this we establish the neutrality of border-tax adjustments of the income tax; the welfare dominance of residence-based over source-based income taxation, albeit at the cost of a larger trade deficit; and the
提供机构：
美国国家经济研究局
创建时间：
2018-01-01
