Some International Issues in Commodity Taxation

Journal Issue

Volume/Issue:: 2002/124
Series:: IMF Working Papers
Author(s):: Michael Keen
Publisher:: INTERNATIONAL MONETARY FUND
Published Date:: July 2002
DOI:: http://dx.doi.org/10.5089/9781451854732.001
ISBN:: 9781451854732
ISSN:: 1018-5941
Page:: 27

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax not paid" transactions (motivated by the opportunity to pay no tax at all on transactions with international aspects). Assessment of the severity of the associated policy problems faces the difficulty that the observed extent of cross-border transactions conveys no information on the induced inefficiency that the possibility of such transactions may generate. Given the difficulty of securing coordination of national tax policies, much of the emphasis in dealing with these problems in the coming years is likely to be on administrative cooperation.

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation

Article

Some International Issues in Commodity Taxation

Author(s):: Michael Keen
Published Date:: July 2002

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Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation

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