A tax proposal for a cash flow corporate tax
<p><strong>Purpose:</strong> Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.</p><p><strong>Design/Methodology:</strong>...
| Main Authors: | , |
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| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2013-12-01
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| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/403 |