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VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Multinational enterprises Pareto optimum Tax credits Transfer prices VAT
2016/1/26
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort factor prices, provide fair taxation, avoid tax-evasive transfer pricing and induce ...
THE FLAT TAX, NEGATIVE TAX, AND VAT: GAINING PROGRESSIVITY AND REVENUE
FLAT TAX NEGATIVE TAX Current Tax Reform Proposals
2008/12/8
Overview of Current Tax Reform Proposals
The ubiquitous attack on the federal income tax system has accelerated
in recent years. Even economists no longer believe that modest
alterations in the pre...