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The International Implications of Consumption Tax Proposals

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  • Grubert, Harry
  • Newlon, T. Scott

Abstract

Examines the effect of recent consumption tax proposals (the flat tax and USA tax) on cross-border investment and trade, tax administration, and compliance. Results show that the international flow of goods and capital could effect the results of a closed economy.

Suggested Citation

  • Grubert, Harry & Newlon, T. Scott, 1995. "The International Implications of Consumption Tax Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 619-647, December.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:4:p:619-47
    DOI: 10.1086/NTJ41789176
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    References listed on IDEAS

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    1. Harry Grubert & John Mutti, 1995. "Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 439-457, October.
    2. Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
    3. Hartman, David G., 1985. "Tax policy and foreign direct investment," Journal of Public Economics, Elsevier, vol. 26(1), pages 107-121, February.
    4. Grubert, Harry & Mutti, John, 1994. "International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows," National Tax Journal, National Tax Association, vol. 47(1), pages 111-33, March.
    5. Grossman, Gene M., 1980. "Border tax adjustments: Do they distort trade?," Journal of International Economics, Elsevier, vol. 10(1), pages 117-128, February.
    6. Grubert, Harry & Mutti, John, 1994. "International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 111-133, March.
    7. Shoven, John B. & Bernheim, B. Douglas (ed.), 1991. "National Saving and Economic Performance," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226044040, August.
    8. B. Douglas Bernheim & John B. Shoven, 1991. "National Saving and Economic Performance," NBER Books, National Bureau of Economic Research, Inc, number bern91-2.
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    Cited by:

    1. Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 71-89, January.
    2. repec:cte:derepe:de040603 is not listed on IDEAS
    3. Harry Grubert, 2004. "Tax Credits, Source Rules, Trade and Electronic Commerce: Behavioral Margins and the Design of International Tax Systems," CESifo Working Paper Series 1366, CESifo.
    4. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo.

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