Number: RL31405
Title: Global Taxation and the United Nations: A Review of Proposals
Authors: Marjorie Ann Browne, Foreign Affairs, Defense, and Trade Division 
Abstract: A discussion of the possibility of the United Nations promoting and planning imposition of international taxation on U.N. member states, including the United States, was initiated in response to the March 2002 U.N.-sponsored International Conference on Financing for Development. This report describes the three instances where taxation by the U.N. has been proposed over the past decade, the context and reasons prompting such ideas, background on the concepts, and the U.S. response. A separate section covers the three instances wherein the Congress enacted provisions relating specifically to the United Nations and global taxation.
Pages: 13
Date: Updated May 3, 2002