Fundamental Tax Reform and Border Tax Adjustments |
Contents
Taxes on Business Activity | 3 |
Intellectual History | 21 |
Practice | 37 |
Copyright | |
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Common terms and phrases
1970 working party 1994 ISBN paper adjustments on imports applied Article III:2 billion border adjustments border tax adjustments business activity Competitiveness Policy Council consumption tax corporate income tax Countervailing Measures credit invoice method current account deficit deduction destination principle destination-principle adjustments direct domestic saving-investment balance European Union exchange rate Export Subsidies exported products firms flat tax foreign Fred Bergsten G-7 countries Gary Clyde Hufbauer GATS GATT GATT Article GATT rules imposed indirect taxes inputs investment rates ISBN cloth Japan John Williamson levied Member ment national retail sales national treatment nontradeables OECD origin principle party report percent of GDP Policy purchases rebate relative price retail sales tax returns to capital revenue sectors Subsidies and Countervailing subtraction method tax on business tax rates tax reform tax-exclusive taxation taxes on imports TBA systems Tokyo Round Tokyo Round code trade balance turnover tax Uruguay Round agreement USA Business Tax value added value-added tax VAT systems