THE USE OF NEUTRALITIES IN INTERNATIONAL TAX POLICY
This paper analyzes the use of neutrality conditions, such as capital export neutrality, capital import neutrality, capital ownership neutrality, and market neutrality, in international tax policy. Neutralities are not appropriate tools for designing tax policy. They each identify a possible margin...
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| Veröffentlicht in: | National tax journal 2015-09, Vol.68 (3), p.635-651 |
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| container_title | National tax journal |
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| creator | Weisbach, David A. |
| description | This paper analyzes the use of neutrality conditions, such as capital export neutrality, capital import neutrality, capital ownership neutrality, and market neutrality, in international tax policy. Neutralities are not appropriate tools for designing tax policy. They each identify a possible margin where taxation may distort business activities. Because these neutralities cannot be all satisfied simultaneously, however, they do not allow analysts to determine the appropriate trade-offs of these distortions, unlike deadweight loss measures used in other areas of tax policy. International tax policy should instead be tied directly to the reasons for taxing capital income, reasons which are derived from optimal tax or similar models. |
| doi_str_mv | 10.17310/ntj.2015.3.06 |
| format | Article |
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International tax policy should instead be tied directly to the reasons for taxing capital income, reasons which are derived from optimal tax or similar models.</description><subject>Analysis</subject><subject>Capital gains tax</subject><subject>Capital income</subject><subject>Capital investments</subject><subject>Corporate income taxes</subject><subject>Direct taxes</subject><subject>Evaluation</subject><subject>Federal taxes</subject><subject>Fiscal policy</subject><subject>Foreign investments</subject><subject>Forum: Issues in International Taxation</subject><subject>Income taxes</subject><subject>International taxation</subject><subject>Laws, regulations and rules</subject><subject>Neutrality</subject><subject>Optimal taxation</subject><subject>Ownership</subject><subject>Studies</subject><subject>Tariffs</subject><subject>Tax policy</subject><subject>Taxation</subject><subject>Taxation 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| source | PAIS Index; EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing; Education Source; Alma/SFX Local Collection |
| subjects | Analysis Capital gains tax Capital income Capital investments Corporate income taxes Direct taxes Evaluation Federal taxes Fiscal policy Foreign investments Forum: Issues in International Taxation Income taxes International taxation Laws, regulations and rules Neutrality Optimal taxation Ownership Studies Tariffs Tax policy Taxation Taxation systems |
| title | THE USE OF NEUTRALITIES IN INTERNATIONAL TAX POLICY |
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