IMF Publications by Subject
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Cash-flow taxes:
2019
Title: Corporate Tax Reform: From Income to Cash Flow Taxes
Series: Working Paper No. 19/13
Date: January 16, 2019
Subject: Cash-flow taxes Corporate income taxes General equilibrium models Tax policy Tax reforms
Title: Revenue Implications of Destination-Based Cash-Flow Taxation
Series: Working Paper No. 19/7
Date: January 15, 2019
Subject: Cash-flow taxes Corporate taxation Profits Tax revenue Trade balances Trade surpluses
2017
Title: Identical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies
Series: Working Paper No. 17/276
Date: December 14, 2017
Subject: Cash-flow taxes Consumption taxes General equilibrium models Payroll tax Subsidies Tax policy Tax revenues Taxation
Title: No Business Taxation Without Model Representation : Adding Corporate Income and Cash Flow Taxes to GIMF
Series: Working Paper No. 17/259
Date: November 17, 2017
Subject: Cash-flow taxes Corporate income taxes Fiscal policy General equilibrium models Monetary policy Tax policy Taxation