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 |
| Published: |
CEPR
2002
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