Revenue Implications of Destination-Based Cash-Flow Taxation
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DOI: 10.1057/s41308-020-00122-4
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- Mr. Shafik Hebous & Mr. Alexander D Klemm & 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.
References listed on IDEAS
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Citations
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Cited by:
- Thomas A., Gresik & Schjelderup, Guttorm, 2022. "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers 2022/8, Norwegian School of Economics, Department of Business and Management Science.
- Khanindra Ch. Das, 2022. "Profit-shifting behaviour of emerging multinationals from India," WIDER Working Paper Series wp-2022-21, World Institute for Development Economic Research (UNU-WIDER).
- Shafik Hebous & Alexander Klemm, 2020.
"A destination-based allowance for corporate equity,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 753-777, June.
- Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," IMF Working Papers 2018/239, International Monetary Fund.
- Shafik Hebous & Alexander Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
- Carpentieri, Loredana & Micossi, Stefano & Parascandolo, Paola, 2019. "Overhauling corporate taxation in the digital economy," CEPS Papers 25090, Centre for European Policy Studies.
- Thomas A. Gresik & Guttorm Schjelderup, 2024. "Transfer pricing under global adoption of destination-based cash-flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 243-261, February.
- 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
Tax revenue; Destination-based cash flow tax; Border adjustment tax;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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