Cash Flow Taxes in an Open Economy.

Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production – destination-based, as opposed to source-based or residence-based, taxes. We ana...

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Autors principals: Bond, S, Devereux, M
Format: Working paper
Idioma:English
Publicat: CEPR 2002