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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Détails bibliographiques
Cote:Libro Electrónico
Auteur principal: Zee, Howell H. (Howell Hang) (Auteur)
Collectivité auteur: International Monetary Fund. Fiscal Affairs Department
Format: Électronique eBook
Langue:Inglés
Publié: [Washington D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Collection:IMF working paper ; WP/06/117.
Sujets:
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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