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...
| Main Authors: | , |
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| Format: | Working paper |
| Language: | English |
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CEPR
2002
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| _version_ | 1797105315606429696 |
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| author | Bond, S Devereux, M |
| author_facet | Bond, S Devereux, M |
| author_sort | Bond, S |
| collection | OXFORD |
| description | 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 analyse the properties of these taxes, especially with respect to their impact on location decisions and domestic welfare. |
| first_indexed | 2024-03-07T06:45:45Z |
| format | Working paper |
| id | oxford-uuid:facaf97e-5e0e-4efb-96da-46e9244d8126 |
| institution | University of Oxford |
| language | English |
| last_indexed | 2024-03-07T06:45:45Z |
| publishDate | 2002 |
| publisher | CEPR |
| record_format | dspace |
| spelling | oxford-uuid:facaf97e-5e0e-4efb-96da-46e9244d81262022-03-27T13:08:55ZCash Flow Taxes in an Open Economy.Working paperhttp://purl.org/coar/resource_type/c_8042uuid:facaf97e-5e0e-4efb-96da-46e9244d8126EnglishDepartment of Economics - ePrintsCEPR2002Bond, SDevereux, MAcademic 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 analyse the properties of these taxes, especially with respect to their impact on location decisions and domestic welfare. |
| spellingShingle | Bond, S Devereux, M Cash Flow Taxes in an Open Economy. |
| title | Cash Flow Taxes in an Open Economy. |
| title_full | Cash Flow Taxes in an Open Economy. |
| title_fullStr | Cash Flow Taxes in an Open Economy. |
| title_full_unstemmed | Cash Flow Taxes in an Open Economy. |
| title_short | Cash Flow Taxes in an Open Economy. |
| title_sort | cash flow taxes in an open economy |
| work_keys_str_mv | AT bonds cashflowtaxesinanopeneconomy AT devereuxm cashflowtaxesinanopeneconomy |