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Do international tax relations impede a shift towards expenditure taxation?

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  • Genser, Bernd

Abstract

The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise taxation with respect to cash flow concepts. Nevertheless a political economy view may explain that international tax avoidance and rent seeking made multinational enterprises reluctant to support an expenditure tax regime.

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  • Genser, Bernd, 1990. "Do international tax relations impede a shift towards expenditure taxation?," Discussion Papers, Series II 108, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:108
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    1. Boadway, Robin & Bruce, Neil, 1992. "Problems with integrating corporate and personal income taxes in an open economy," Journal of Public Economics, Elsevier, vol. 48(1), pages 39-66, June.
    2. Sinn, Hans-Werner, 1985. "Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen," Monograph, Mohr Siebeck, Tübingen, edition 1, number urn:isbn:9783163448278.
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