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...
| मुख्य लेखकों: | , |
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| स्वरूप: | Journal article |
| प्रकाशित: |
American Economic Association
2018
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