Corporate tax reform : from income to cash flow taxes /
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow t...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2019
[Washington, D.C.] : [2019] |
| Series: | IMF Working Papers; Working Paper ;
No. 2019/013 IMF eLibrary IMF working paper ; WP/19/13 |
| Subjects: |