Abstract
This paper presents a theory of international taxation based on a new approach to source taxation that reflects world development and synthesizes the objectives of economic efficiency, fairness to taxpayers, and fairness to governments. Adoption of this model results in the preservation of comprehensive income taxation to capital-exporting nations and an expenditure tax base for capital-importing nations. The system would reduce much of the distortion caused by tax competition, eliminating the tax incentive for businesses to use productive assets and technologies outside the country of their development and saving the jobs of many workers.
Recommended Citation
William B. Barker,
Optimal International Taxation and Tax Competition: Overcoming the Contradictions,
22
Nw. J. Int'l L. & Bus.
161
(2002).
https://scholarlycommons.law.northwestern.edu/njilb/vol22/iss2/13
