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Fixing U.S. International Taxation$
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Daniel N. Shaviro

Print publication date: 2014

Print ISBN-13: 9780199359752

Published to Oxford Scholarship Online: April 2014

DOI: 10.1093/acprof:oso/9780199359752.001.0001

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The Unilateral National Welfare Perspective

The Unilateral National Welfare Perspective

Chapter:
(p.143) 5 The Unilateral National Welfare Perspective
Source:
Fixing U.S. International Taxation
Author(s):

Daniel N. Shaviro

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199359752.003.0005

This chapter takes a look at the unilateral national welfare perspective. It first reviews the traditional battle-of-the-acronyms literature, and shows why it fails to offer adequate guidance. It then draws on two literatures that offer more useful analytical tools. One is the international trade literature, which shows how countries with the requisite market power can benefit from levying “optimal tariffs” on particular items. The other is the optimal commodity tax literature, which addresses efficient tax rate setting for different consumer goods, and finds that varying rather than uniform rates may be optimal. The chapter then discusses how these tools may apply to source-based and residence-based income taxation, given the treatment of corporations as separate taxpayers.

Keywords:   international tax policy, tax law, tax rules, income tax, international trade literature, optimal commodity tax literature, corporate tax

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