Free trade taxation and protectionist taxation

Free Trade Taxation and Protectionist Taxation

The goal of this paper is to seek new insight regarding international tax policy by recasting it in paraUel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax policy, such as value-added taxes, integration, ...

International Trade Effects of Value-Added Taxation

National taxation , fiscal federalism and global taxation

This paper considers lessons from the practice of fiscal federalism for guidance on new approaches to development finance. Despite the fact that inter-regional redistribution in a federation relies on a central government with strong fiscal powers, the form of that redistribution can be used as a benchmark for international development assistance financing. In a federation, finance for less-dev...

Distortionary Taxation and the Free-Rider Problem

This paper derives a version of the Samuelson rule, which takes not only the marginal costs of public funds into account but also the desirability of preference revelation. Under a linear income tax more able individuals suffer from a larger utility loss if taxes are raised to cover the cost of public good provision. This implies that these individuals are tempted to understate their valuation ...

Taxation and the Nigerian Economy: (1994-2012)

The study investigates the impact of taxation on the Nigerian economy for the period 1994 -2012.The dependent variables used in the model includes: Gross Domestic Product (GDP) as a parameter for measuring economic growth, Inflation and unemployment. The objective is this study is to determine how taxation affects these macroeconomic variables. To avoid spurious results, the data set collected ...