Foreign (Non-US) Taxes On Internet Transactions

1 Transactions Taxes and Foreign Exchange : Good Theory , Weak

2 I. Introduction The papers prepared for this volume focus on the important elements of the debate over transactions taxes for foreign exchange and international capital markets. The value added of this paper is intended to lie in drawing out the implications of the arguments for policy. The case for transactions taxes rests on judgments about a sequence of conditions, each of which is necessa...

Human Rights in US Foreign Policy

The Impacts of Various Taxes on Foreign Direct Investment

Previous work on the effect of taxes on foreign direct investment (FDI) focused primarily on capital income taxes. We investigate the proposition that other forms of taxation may also deter FDI. We use tax ratios, i.e., average effective tax rates, on consumption, labor and capital income for a panel of 25 OECD countries from 1975-2006. We find that increases in relative tax rates on capital in...

Saving Taxes through Foreign Plant Ownership

This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreignand domestically-owned subsidiaries. We assess these hypotheses in a dataset of 33,577 European foreignand domestically-owne...

Java Transactions for the Internet

The Web frequently suffers from failures which affect the performance and consistency of applications run over it. An important fault-tolerance technique is the use of atomic transactions for controlling operations on services. While it has been possible to make server-side Web applications transactional, browsers typically did not possess such facilities. However, with the advent of Java it is...