"This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatme

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy

This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxin

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp