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...

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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Zee, Howell H. (Howell Hang) (Author)
Corporate Author: International Monetary Fund. Fiscal Affairs Department
Format: Electronic eBook
Language:Inglés
Published: [Washington D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Series:IMF working paper ; WP/06/117.
Subjects:
Corporations > Taxation > Econometric models.
International business enterprises > Taxation.
Sociétés > Impôts > Modèles économétriques.
Entreprises multinationales > Impôts.
Corporations > Taxation > Econometric models
International business enterprises > Taxation
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