Identical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies
The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed by the Economic Modeling Division of the IMF for policy analysis and international economic research. This paper uses GIMF to illustrate when a destination-based cash-flow tax is equiva...
Main Authors: | , , |
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Other Authors: | , |
Format: | Book |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2017
[Washington, D.C.] : [2017] |
Series: | IMF Working Papers; Working Paper ;
No. 2017/276 IMF eLibrary IMF working paper ; WP/17/276 |
Subjects: |