A Critical Reassessment of the Role of Neutrality in International Taxation

Logo SSRNBy David Elkins

Neutrality plays a central role in the literature on international taxation. In its most prevalent form, the concept of neutrality posits that in order to maximize aggregate global welfare, capital needs to flow to where it would produce the highest pretax return. The thesis of this Article is that neutrality is ordinarily inapplicable in the field of international taxation.

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By David Elkins, posted on Saturday December 21, 2019

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