Abstract
Each country must decide (i) whether, and if so at what rate, to tax its citizens/ residents on their foreign-source income (e.g. wages, interests, dividends, etc.); and (ii) whether, and if so at what rate, to tax foreigners on their income originating from sources within the jurisdiction. This chapter describes the main principles of international taxation.
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© 2014 Assaf Razin and Efraim Sadka
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Razin, A., Sadka, E. (2014). Principles of International Taxation. In: Migration States and Welfare States: Why Is America Different from Europe?. Palgrave Macmillan, New York. https://doi.org/10.1057/9781137443809_6
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DOI: https://doi.org/10.1057/9781137443809_6
Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-49582-5
Online ISBN: 978-1-137-44380-9
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)