Is the WTO a World Tax Organization? : A Primer for WTO Rules for Policy Makers

A Primer for WTO Rules for Policy Makers

Nopic
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers' freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It... READ MORE...

Publication date: March 2016
ISBN 9781498329798
$10.00

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