No Business Taxation Without Model Representation: Adding Corporate Income and Cash Flow Taxes to GIMF
November 17, 2017
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Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT), Cash-flow tax, Corporate income tax, Corporate taxes, Crime, Taxes, Value-added tax
Keywords: Anti-money laundering and combating the financing of terrorism (AML/CFT), Business taxation, Cash flow, Cash flow types tax, Cash-flow tax, Corporate income tax, Corporate leverage, Corporate taxes, Cost of capital, DBCFT relative, Destination-Based Cash Flow Tax, Dynamic stochastic general equilibrium models, Financial accelerator, Global, Macroeconomic interdependence, Proceeds, Return to capital, Shadow price, Tax, Tax deductibility, Tax instrument, Tax liability, Tax policy, Tax result, Transfer payments, Transmission mechanism, Types tax, Value-added tax, WP
Publication Details
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Pages:
61
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2017/259
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Stock No:
WPIEA2017259
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ISBN:
9781484326015
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ISSN:
1018-5941