Abstract -- Introduction and Summary -- Taxation and International Trade: A Theoretical Background. The Basic Equilibrating Mechanism ; Uniform Product Taxes ; Differential Product Taxes ; Uniform Factor Taxes ; Non-Uniform Factor Taxes -- A Simulation of the Trade Effects of Current Tax Proposals --
Appendix.
This study assesses the effects of three tax reform proposals: the Administration's proposal, the House passed bill (H.R. 3838), and a proposal for a business transfer tax made by Senator William V. Roth on international competitiveness. The results suggest that the effects of these proposals will be relatively small and that international competitiveness is not a major issue in evaluating tax proposals.
Jane G. Gravelle, Specialist in Industry Analysis and Finance, Economic Division.
CRS 86-42 E
"February 25, 1986."
SuDoc #: LC 14. 18/3
