Cash-flow taxes in an international setting

This paper models the effects of cash-flow taxes on company profit which differ according to the location of the tax. The model incorporates a multinational producing and selling in two countries with three sources of economic rent, each in a different location: a fixed basic production factor (loca...

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Bibliographic Details
Main Authors: Auerbach, A, Devereux, MP
Format: Journal article
Published: American Economic Association 2018