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...

全面介紹

書目詳細資料
Main Authors: Auerbach, A, Devereux, MP
格式: Journal article
出版: American Economic Association 2018