A destination-based allowance for corporate equity
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DOI: 10.1007/s10797-019-09583-4
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- Shafik Hebous & Alexander Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
- Mr. Alexander D Klemm & Mr. Shafik Hebous, 2018. "A Destination-Based Allowance for Corporate Equity," IMF Working Papers 2018/239, International Monetary Fund.
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Cited by:
- Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020.
"Revenue Implications of Destination-Based Cash-Flow Taxation,"
IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(4), pages 848-874, December.
- Mr. Alexander D Klemm & Mr. Shafik Hebous & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Working Papers 2019/007, International Monetary Fund.
- Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series 7457, CESifo.
- Ernesto Zangari, 2020. "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers) 1291, Bank of Italy, Economic Research and International Relations Area.
- Julio López Laborda & Jorge Onrubia, 2019. "Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión," Policy Papers 2019-04, FEDEA.
- Johannes Becker & Joachim Englisch, 2020. "Unilateral introduction of destination-based cash-flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 495-513, June.
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More about this item
Keywords
Destination-based taxation; ACE; ACC;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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