"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 treatme

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they

The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income

This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on ho