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A superior hybrid cash-flow tax on corporations /
This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax compared to the cash-flow tax on real transactions that see...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington D.C.] :
International Monetary Fund, Fiscal Affairs Dept.,
2006.
|
| Colección: | IMF working paper ;
WP/06/117. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Zee, Howell H. |q (Howell Hang), |e author. |1 https://id.oclc.org/worldcat/entity/E39PCjDDBYV9TGhrJFVccJy6Dm | |
| 245 | 1 | 2 | |a A superior hybrid cash-flow tax on corporations / |c [prepared by] Howell H. Zee. |
| 260 | |a [Washington D.C.] : |b International Monetary Fund, Fiscal Affairs Dept., |c 2006. | ||
| 300 | |a 1 online resource (23 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 340 | |g polychrome. |2 rdacc |0 http://rdaregistry.info/termList/RDAColourContent/1003 | ||
| 347 | |a text file |2 rdaft |0 http://rdaregistry.info/termList/fileType/1002 | ||
| 490 | 1 | |a IMF working paper, |x 2227-8885 ; |v WP/06/117 | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 520 | |a This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax compared to the cash-flow tax on real transactions that seems to have gained common acceptance. The hybrid tax is a modified version of the cash-flow tax on real and financial transactions combined. The modification involves replacing expensing of fixed assets with normal depreciation allowances, but the undepreciated value of fixed assets is carried forward with interest at the opportunity cost of equity capital. | ||
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 505 | 0 | |a Contents -- I. INTRODUCTION -- II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT -- III. NATURE OF MODIFIED S-CFT -- IV. CONCLUDING REMARKS -- REFERENCES | |
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Corporations |x Taxation |x Econometric models. | |
| 650 | 0 | |a International business enterprises |x Taxation. | |
| 650 | 6 | |a Sociétés |x Impôts |x Modèles économétriques. | |
| 650 | 6 | |a Entreprises multinationales |x Impôts. | |
| 650 | 7 | |a Corporations |x Taxation |x Econometric models |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |2 fast | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. | |
| 758 | |i has work: |a A superior hybrid cash-flow tax on corporations (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFBwcYWT3b4JWJqJFh7Vbq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Zee, Howell H. (Howell Hang). |t Superior hybrid cash-flow tax on corporations. |d [Washington D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006 |w (OCoLC)76959862 |
| 830 | 0 | |a IMF working paper ; |v WP/06/117. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3014310 |z Texto completo |
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