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| Dimensions: 5.5'' x 8.75'' |
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| 50 pages |
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AEI Press
(Washington)
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| Publication Date: December 1997 |
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| Paperback |
| ISBN: 0844770698 |
| Price: $ 9.95 |
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The full text of this book is available in Adobe Acrobat PDF format
In their analysis of how a consumption tax would affect multinational investment, the authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.
Harry Grubert and T. Scott Newlon are international economists in the Office of Tax Analysis at the U.S. Department of the Treasury.
Table of Contents
Foreword
Introduction
Key Features of the Plan
Effects on Multinational Business
Net Capital Flows, Interest Rates, and the Capital Stock
Simplicity and Compliance Issues
Transition Incidence
Reaction of Other Countries
Conclusion
Notes
Bibliography
About the Authors
