Simulating Business Cash Flow Taxation: An Illustration Based on the “Better Way” Corporate Tax Reform
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- Benjamin Carton & Emilio Fernández Corugedo & Benjamin L Hunt, 2017. "Identical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies," IMF Working Papers 17/276, International Monetary Fund.
More about this item
- E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
- F43 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Economic Growth of Open Economies
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H6 - Public Economics - - National Budget, Deficit, and Debt
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2017-08-20 (Accounting & Auditing)
- NEP-ALL-2017-08-20 (All new papers)
- NEP-CMP-2017-08-20 (Computational Economics)
- NEP-DGE-2017-08-20 (Dynamic General Equilibrium)
- NEP-MAC-2017-08-20 (Macroeconomics)
- NEP-PBE-2017-08-20 (Public Economics)
- NEP-PUB-2017-08-20 (Public Finance)
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