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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.
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| Colección: | IMF working paper ;
WP/06/117. |
| Temas: | |
| Acceso en línea: | Texto completo |