TAX-PRICE REFORM WITH DIRECTLY UNPRODUCTIVE PROFIT-SEEKING (DUP) ACTIVITIES

This paper explores the extent to which insights available from existing writings on directly unproductive profit-seeking (DUP) activities in international trade modify rules of tax and tariff reform in normative public economics and examines in what way these should affect advice on tax policy usually given to developing countries. Copyright 1989 Blackwell Publishers Ltd..

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Year of publication:	1989
Authors:	Mitra, Pradeep K.
Published in:	Economics and Politics. - Wiley Blackwell. - Vol. 1.1989, 3, p. 207-224
Publisher:	Wiley Blackwell

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008544390