01786cas a2200241 a 4500 AALejournalIMF008174 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451854732 1018-5941 BD-DhAAL BD-DhAAL Keen, Michael. Some International Issues in Commodity Taxation / Michael Keen. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (27 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax not paid" transactions (motivated by the opportunity to pay no tax at all on transactions with international aspects). Assessment of the severity of the associated policy problems faces the difficulty that the observed extent of cross-border transactions conveys no information on the induced inefficiency that the possibility of such transactions may generate. Given the difficulty of securing coordination of national tax policies, much of the emphasis in dealing with these problems in the coming years is likely to be on administrative cooperation. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2002/124 Full text available on IMF http://elibrary.imf.org/view/journals/001/2002/124/001.2002.issue-124-en.xml IMF e-Library